#Section 148
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Income Tax
Income Tax
Reassessment Notice should specify reasons for escapement of income
Income Tax
Income Tax
Section 263 cannot be invoked on issue on which AO passed order after considering detailed reply of Assessee
Income Tax
Income Tax
Reassessment based on Incorrect Facts is Invalid
Income Tax
Income Tax
Amended provisions of reassessment in pursuance of search / survey
Income Tax
Income Tax
Case Law on Filing of Return in Response to Notice under section 148
Income Tax
Income Tax
No penalty on income disclosed in revised After receipt of Reassessment Notice
Income Tax
Income Tax
Issue of Notice u/s 143(2) after filing of return u/s 139 or in response to Notice issued u/s 142(1) or 148 is mandatory
Income Tax
Income Tax
Reassessment proceedings in violation of procedure prescribed u/s 148A(b) is liable to be quashed
Income Tax
Income Tax
Section 148A(b) mandates 07 days notice for giving reply
Income Tax
Income Tax
Income Tax Return Filed by A Co-op Society after due Date is invalid – 80P Deduction not allowed: Kerala HC,
Income Tax
Income Tax
Notice u/s 148 beyond the period of six years is barred by limitation
Income Tax
Income Tax
Reopening of Assessments Section 147 w.e.f. 01.04.2021
Income Tax
Income Tax
Notice under section 148 of Income Tax Act, 1961
Income Tax
Income Tax
AO cannnot review assessment order-Reassessment order quashed
Explore the latest Section 148 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
