#Section 148
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5,410 articlesIncome Tax
Income Tax
Reassessment based on same material examined in regular assessment is erred in law
Income Tax
Income Tax
Section 148A(b) requires grant of minimum 7 days to file reply to show cause notice
Income Tax
Income Tax
HC Sets Aside section 148A(d) order for not considering Reply of Petitioner
Income Tax
Income Tax
Writ cannot be filed against sufficiency or adequacy of reasons for Income Tax Reassessment
Income Tax
Income Tax
Re-assessment proceedings against non-existent entity – HC remands matter back to AO
Income Tax
Income Tax
Reopening u/s 148 justified as assessment order suffered from non-application of mind
Income Tax
Income Tax
HC upheld re-assessment proceeding against alleged bogus LTCG
Income Tax
Income Tax
Disclosure before criminal investigation wing cannot be treated as disclosure’ before assessing officer in assessment
Income Tax
Income Tax
Missing foundational allegation in Section 148A(b) notice cannot be incorporated by issuing a supplementary notice
Income Tax
Income Tax
Review of order, on same set of facts & material, is impermissible
Income Tax
Income Tax
Validity of Section 148 notice when escaped assessment is less than Rs.50 lacs
Income Tax
Income Tax
Assessment order must mention bank details of bogus accommodation entries
Income Tax
Income Tax
Cash deposited during demonetization – HC allows reassessment
Income Tax
Income Tax
