#Section 148
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5,412 articlesIncome Tax

Income Tax
How to deal with Section 148 & Section 148A Income Tax Notices
Income Tax

Income Tax
IBC proceedings cannot dilute rights of Income Tax Depat to reopen assessment
Corporate Law

Corporate Law
Section 148 Negotiable Instrument Act order were interlocutory in nature & not revisable
Income Tax

Income Tax
Reassessment without Service of Section 148 Notice is void ab initio
Income Tax

Income Tax
Validity of Satisfaction to reopen Assessment recorded with one word “Yes”
Income Tax

Income Tax
Additions in Reassessment Proceedings not Sustainable If no Addition on Primary Grounds
Income Tax

Income Tax
Reopening reasons have to be read on standalone basis
Income Tax

Income Tax
Reopening for cash deposit valid if assessee not offers any explanation
Income Tax

Income Tax
In absence of fresh tangible material Reassessment proceedings liable to be quashed
Income Tax

Income Tax
Income Tax Section 148 Notice against Dead Person Is null & void
Income Tax

Income Tax
Reassessment without service of notice is without jurisdiction
Income Tax

Income Tax
Reassessment based on Materials already available during Regular Assessment is invalid
Income Tax

Income Tax
AO must give minimum 7 days notice to responds to Section 148 notice
Income Tax

Income Tax
