#Section 148
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5,412 articlesIncome Tax
Income Tax
‘Risk Management Strategy’ Occurring in Section 148 of Income Tax
Income Tax
Income Tax
New Reassessment Proceedings including new Search Mechanism
Income Tax
Income Tax
New Registration of Trusts, Section 148 Notices & TDS/TCS Changes
Income Tax
Income Tax
Reopening invalid if no mention of failure on the part of assessee in reasons recorded
Income Tax
Income Tax
Reassessment Valid if AO had ‘reason to believe’ income chargeable to tax escaped assessment
Income Tax
Income Tax
HC stays section 148 notice for violation of new provisions effective from 1st April 2021
Income Tax
Income Tax
Reopening of completed assessment based on change of opinion not permissible
Income Tax
Income Tax
Reassessment on the basis of change of opinion, bad-in-law
Income Tax
Income Tax
Non-Consideration of material on record – A Ground for Reopening u/s 147?
Income Tax
Income Tax
Validity of Section 148 Notices Issued After 1st April 2021 Under Old Or New Provision
Income Tax
Income Tax
Recent case laws under section 147 & 148 of Income Tax Act, 1961
Income Tax
Income Tax
No addition for duly explained cash received from Sale of Land: Refusal to accept notice is a good service
Income Tax
Income Tax
Section 147 Assessment order passed on Individual for Property of HUF liable to be quashed
Income Tax
Income Tax
