#Section 148
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HC stays section 148 notice issued after 31st March, 2021
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Reopening for accommodation entry based on inquiries & Investigation report was valid: HC
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Section 148 Reassessment order passed in case of non-existent entity is void
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Writ Petition Against section 148 Notices In Bombay High Court
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Delhi HC stays Section 148 Proceedings in 42 cases
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Reassessment after 4 year invalid if assessee disclosed all material facts during original assessment
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No penalty u/s 271(1)(c) when returned income accepted filed in response to notice u/s 148
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Reopening Quashed when Supplied & Recorded Reasons are Not Same & Verbatim
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Assessment Based On Change of Opinion Is Void Ab Initio
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ITAT Quashes Reassessment on Multiplicity of Errors In Reasons
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Lack of fresh tangible material invalidates reopening when details already given in regular assessment
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Delhi HC ruling on validity of 19 notices under section 148(1)
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HC stays section 148 notice issued without complying section 148A
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