#Section 148
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5,411 articlesIncome Tax

Income Tax
Assessment order passed against dead assessee is invalid: HC
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Reassessment is invalid in absence of valid notice
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Audit Objection cannot be basis of AO’s ‘Reasons to Believe’ after lapse of time period of 6 Years
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Reassessment Proceedings against Reassessment order Stayed by Delhi HC
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Time limit for issue of section 149 notice is in respect of Section 148 & not for Section 148A
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Sec 148A(d) order quashed for AY 2018-2019 as reassessment proceedings initiated after 3 years
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HC quashed Section 148 Notice for not recording valid section 151 satisfaction
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SC dismisses SLP of assessee challenging Section 148A(d) order
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Section 148 Reassessment notice after due application of mind is valid
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Allahabad HC Quashed Section 148 reassessment Notice for A.Y. 2014-15
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Rajasthan HC stays Section 148 Income Tax Notice for AY 2014-15
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Income Tax Reassessment without supplying reason is Invalid
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Punjab and Haryana HC stays Section 148 Notice & Section 148A(d) order
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