#Section 148
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5,407 articlesIncome Tax
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Addition u/s 68 untenable as AO failed to conduct independent investigation
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Mere cash deposit in bank not sufficient to believe Escapement of Income
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Co-owners showed capital gains of different amount – Section 148 notice invalid
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Section 148 notice without Higher Authority Approval is invalid
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Reasons for reopening of assessment u/s 148 not supplied construes non-service of valid notice
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HC set-aside Section 148 notice as notice issued without any new tangible material
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Deduction u/s 80P allowable only if claimed via valid return
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Reassessment based on conjectures & surmises without any Tangible material is invalid
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Reopening based on assessment record without tangible material is unsustainable
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Assessment framed on the basis of mere ‘base note’ is unsustainable
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Addition for cash deposit in bank based on reopening without application of mind deleted
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HC quashes section 148 notice issued to Amalgamated Company
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Reassessment Notice against already Amalgamated Company is Invalid
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