#Section 148
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5,411 articlesIncome Tax
Income Tax
Section 147 assessment based on specific, relevant & reliable information is valid: SC
Income Tax
Income Tax
Non Disposal of Objections Before Concluding of Assessment With Separate Speaking Order Makes Assessment Nullity
Income Tax
Income Tax
Reopening based on mere Shah Commission Report not Valid if no Application of Mind by AO
Income Tax
Income Tax
‘Reasons to Believe’ is Different from ‘Reasons to Suspect’: SC
Income Tax
Income Tax
Analysis of sections 147, 148, 148A, 149 and 151 of Income Tax
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Income Tax
No reassessment merely for Loan Advancement or Non filing of ITR
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Income Tax
Section 147 proceedings not identical to section 143(2) proceedings
Income Tax
Income Tax
Section 147 Reopening invalid if made without following mandate of Section 147,148 & 151
Income Tax
Income Tax
No reassessment if AO fails to bring new material on record
Income Tax
Income Tax
Reassessment based on Incorrect/Non-Existing reasons is Illegal & Bad in Law
Income Tax
Income Tax
Reopening of Assessment Beyond the Period of Four Years
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Income Tax
Section 143(2) Notice on very same day of Return Filing makes Reassessment Invalid
Income Tax
Income Tax
Reassessment invalid if section 143(2) notice was issued on very same day of filing ITR
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Income Tax
