#Section 148
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5,413 articlesIncome Tax
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Reasons recorded on incorrect information are invalid and results in invalidation of reopening
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Assessment Order quashed on ground of Non-Disposal of Objections filed by Assessee
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Direct beneficial interest in asset/ bank account is a pre-requisite for issuing Notice u/s 148
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A change of opinion cannot be the basis of reopening the completed assessment
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Reopening Based on Information must be Reliable with Some Evidence to Believe Purchase as Bogus
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Allahabad HC Quashes section 148 Notices issued Post 31.03.2021
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Reopening after 4 Years in absence of failure of Assessee to disclose fully & truly all materials was invalid
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Reopening based on seized material not belonging to assessee is void ab-initio
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Section 148 notice invalid for reassessment initiated based on incriminating material
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Reopening For Mere Non -Ratification of Section 10B approval not justified
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ITAT quashes section 147/148 proceeding as reasons to believe not existed anymore
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ITAT remands case back to AO- Reassessment based on change of opinion
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HC upheld validity of Section 148 Notice issued after 31.3.2021
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