#Section 148
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5,412 articlesIncome Tax

Income Tax
Whether CBDT Instruction Dated 11.05.2022 Is Legally Correct?
Income Tax

Income Tax
Reopening based on change of opinion due to Audit Objection is invalid
Income Tax

Income Tax
Section 148 assessment reopening notice against dead person is invalid
Income Tax

Income Tax
HC Quashes Reassessment Order passed without Considering reply of Assessee
Income Tax

Income Tax
HC quashes Reassessment Notice against non-existing company
Income Tax

Income Tax
Reassessment without speaking order against objections raised by assessee is invalid
Income Tax

Income Tax
Unfolding the ‘Defence’ in Section 149 of Income Tax Act
Income Tax

Income Tax
Assessment order on issue other than reasons recorded for reopening is unsustainable
Income Tax

Income Tax
Section 147/143(3) Assessment is null & void in absence of service of Section 148/143(2) notice
Income Tax

Income Tax
Change of Opinion cannot be alleged If AO finds Fresh Tangible Materials
Income Tax

Income Tax
Reopening beyond 4 years is bad in law if all primary facts disclosed during original assessment proceedings
Income Tax

Income Tax
Constitutionality of First Proviso to Section 148 – Rajasthan HC Issues Notice To Govt
Income Tax

Income Tax
Challenge to re-assessment proceeding before disposal of objection not maintainable: HC
Corporate Law

Corporate Law
