#Section 148
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5,413 articlesCorporate Law
Corporate Law
HC direct Tax dept to maintain judicial discipline & follow doctrine of binding precedent
Corporate Law
Corporate Law
Reopening cannot be proposed on the basis of change of opinion
Corporate Law
Corporate Law
HC imposes cost of Rs. 5000 for delayed filing of writ against section 148 Notice
Income Tax
Income Tax
Reassessment notice invalid if it is merely based on Investigation Wing information
Income Tax
Income Tax
New Timelines for Validity of Old Section 148 Reassessment Notices as per SC Judgement
Income Tax
Income Tax
Gospel Truth of Reassessment Proceedings – SC Judgment Analysis
Income Tax
Income Tax
Income Tax Reassessment Notices Under New Provisions
Income Tax
Income Tax
Treat Section 148 notice as deemed to be issued under Section 148A: SC on notices issued between 01.04.2021 to 30.06.2021
Income Tax
Income Tax
Principles, powers & limitations on exercise of Section 147/148 powers
Income Tax
Income Tax
SC sets aside all HC orders with a direction to treat old notices as deemed notices under section 148A
Income Tax
Income Tax
HC Quashes Section 147 Order passed without disposing Objection of Assessee
Income Tax
Income Tax
AO not required to confine assessment only on issue for which assessment was reopened
Income Tax
Income Tax
Delhi HC Quashes Section 148 reassessment Notices issued after 31.03.2021 as per old procedure
Corporate Law
Corporate Law
