#Section 148
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HC stays section 148 notice for non-compliance of Section 148A
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Delhi HC stays section 148 proceedings through a reasoned order
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Draft Submission | Notice U/S 143(2) Not Valid if Return Filed in Response to Notice U/S 148 Not Recognized by AO
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HC accepts plea challenging notification allowing issue of section 148 notices after 31-03-2021
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Applicability of newly inserted provisions of Section 148A: HC Stays the matter
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Bombay HC on Section 148 notices issued after 31st March, 2021
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Reassessment vitiated if required procedure not been followed
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Time limit to issue Section 149 notice (Reassessment cases)
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Reopening of concluded assessment permissible if Info disclosed originally not disclosed Fully & Truly
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HC declines to interfere at the stage of issuance of Section 147 notice for reopening
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Recall section 148 issued notice under old law after 31.03.2021
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New section 147 Reassessment procedure | Reason to believe Vs. Information
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Reopening of assessment justified on valid section 151 sanctions & prima facie view of Income escapement
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