#Section 148
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5,413 articlesIncome Tax
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Section 148 notice issued to a dead assesse is notice without jurisdiction
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HC quashes Section 148 order approved by mere noting the word ‘Yes, I am satisfied’
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ITAT allows LTCG exemption on shares of ‘Unisys Software’
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No reassessment in absence of failure on part of assessee to fully & truly disclose all material facts
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Section 148 notice cannot be issued after approval of Resolution Plan under IBC 2016
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CIT sanction without application of judicious mind is invalid- section 151
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HC quashes Notice for Reopening of Assessment as reason for reopening not state that there was any failure on the part of petitioner
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Delhi HC dismisses reassessment notices issued after 31.03.2021 in 1346 cases
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Reopening of Assessment Not Permissible for Change of Opinion
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CBDT notifications not empowers department to put into oblivion section 148A provisions
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AO to identify information for section 148 notice
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Bogus LTCG- HC upheld Reassessment notice after expiry of 4 Years
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Reopening of assessment merely based on change of opinion of AO not sustainable
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