#Section 148
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5,409 articlesIncome Tax
Income Tax
Reassessment Notice against already Amalgamated Company is Invalid
Income Tax
Income Tax
Reasons for formation of belief must have rational connection with formation of belief
Income Tax
Income Tax
Mere cash deposited with bank is not a prima facie belief for escapement of Income
Income Tax
Income Tax
HC quashes section 148 notice issued in the name of non-existing company
Income Tax
Income Tax
HC dismisses Writ Petition against Section 148A notice as final order already been passed
Income Tax
Income Tax
Benefit of TOLA 2020 not available to first proviso to Section 149(1)(b) of Income Tax Act
Income Tax
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Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable
Income Tax
Income Tax
HC quashes perverse Section 148A(d) order as passed without application of mind
Income Tax
Income Tax
Reassessment based on Tax Evasion Petition: HC refers matter back to AO
Income Tax
Income Tax
Initiation of re-assessment proceeding beyond four years is legally impermissible
Income Tax
Income Tax
Reopening of assessment unsustainable in absence of satisfaction of competent authority
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Income Tax
Reassessment Notice should specify reasons for escapement of income
Income Tax
Income Tax
Section 263 cannot be invoked on issue on which AO passed order after considering detailed reply of Assessee
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Income Tax
