#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,413 articlesIncome Tax
Income Tax
HC Quashes reopening notice issued merely based on change of opinion
Income Tax
Income Tax
Is it be Possible to Re-Open Assessment only Because of Change of Opinion?
Income Tax
Income Tax
Rajasthan HC quashed Section 148 notice issued on or after 01.04.2021 in 237 cases
Income Tax
Income Tax
HC quashed reassessment proceedings as reason approved a day after issue of section 148 notice
Income Tax
Income Tax
Section 292BB of Income Tax Act cannot be given a retrospective effect
Income Tax
Income Tax
HC quashed reassessment Notice as Assessee fully, truly disclosed all material facts
Income Tax
Income Tax
Reopening of assessment u/s 147 without tangible material is unsustainable in law
Income Tax
Income Tax
Reassessment notice on account of change of opinion of AO quashed
Income Tax
Income Tax
Section 148 reassessment based on mere change of opinion is invalid
Income Tax
Income Tax
Non-consideration of certain information during original assessment is valid ground for reopening of assessment
Income Tax
Income Tax
Section 148 notice in non-existent company name was bad in law
Income Tax
Income Tax
Allahabad HC Quashes Section 148 Notices issued after 31st March 21
Income Tax
Income Tax
No reassessment beyond 4 years on issue already dealt during original assessment
Income Tax
Income Tax
