#Section 148
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Section 148: Can same Twins be inter-changed for convenience?
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Twist in the Tale – Old Section 148 vs. New section 148A Controversy
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Limitation period for revisional proceeding in case of both Assessment & Reassessment
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Interim Protection against Section 148 Notice by MP High Court
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Reassessment was erroneous in absence of prima facie finding by CIT
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Latest Development in Section 148 Notices Issued After 31st March 2021
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HC upheld validity of section 148 notices issued between 01.04.2021 to 30.06.2021 without following section 148A procedure
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Reassessment restrained in 79 cases for not following section 148A procedure
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Reopening of assessment valid after Inquiry suggests the Assessee is beneficiary of Accommodation Entry
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Reassessment notice invalid if AO not applied his mind & not supplied reasons
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Orissa HC stays section 148 notice issued in violation of section 148A
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HC allow reopening in the case related to accommodation entries
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Reopening after enquiries valid if Assessee is beneficiary of accommodation entries
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