#Section 148
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5,410 articlesIncome Tax
Income Tax
No reassessment beyond four years merely on basis of change of opinion
Income Tax
Income Tax
Section 147 assessment proceeding invalid if no valid service of notice
Income Tax
Income Tax
Assessing Officer has no power to review & has power to re-assess
Income Tax
Income Tax
ITAT quashed Reassessment based on borrowed satisfaction & without independent application of mind
Income Tax
Income Tax
Issue of section 148 Notice to unrelated e-mail address is not due dispatch
Income Tax
Income Tax
Denial of personal hearing & cross-examination violates principles of natural justice
Income Tax
Income Tax
Reopening of assessment cannot be done against a dead Assessee
Income Tax
Income Tax
Addition based on Borrowed Satisfaction cannot be made
Income Tax
Income Tax
HC quashes Section 148A order for not-providing sufficient information
Income Tax
Income Tax
Section 148 Notice valid If Assessee failed to submit Crypto Currency Ledger
Income Tax
Income Tax
Reassessment when Income Tax Act not provide for it – Application of Article 142
Income Tax
Income Tax
Reopening of assessment based on Investigation Report of other Assessee justified
Income Tax
Income Tax
Delhi HC allows reopening of AY 2013-14 till 30th June, 2021
Income Tax
Income Tax
