#Section 148
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Income Tax
Income Tax
Mere change of opinion not valid for reopening of assessment u/s 148
Income Tax
Income Tax
Invocation of jurisdiction u/s 263 on same subject which was duly verified in reassessment proceeding unjustified
Income Tax
Income Tax
No reassessment for Assessment years 2013-14 & 2014-15 if notices issued under old provision between 01.04.2021 to 30.06.2021
Income Tax
Income Tax
The New intercontinental ballistic missile of Income Tax Department
Income Tax
Income Tax
Original assessment completed after considering all facts hence re-assessment unsustainable
Income Tax
Income Tax
Borrowed Satisfaction & Necessity of Providing Material to Assessee before Reopening An Assessment
Income Tax
Income Tax
Extended time under TOLA not available for Sanction by Specified Authority U/S 151
Income Tax
Income Tax
Reopening by merely quoting Insight portal information is invalid
Income Tax
Income Tax
Draft submission regarding approval u/s 151 from competent authority for issue of notice u/s 148
Income Tax
Income Tax
Payment of IUC Charges is not “Fee for Technical Services” or “Royalty”
Company Law
Company Law
Authorized signatory of cheque, not being drawer, cannot be directed to pay interim compensation
Income Tax
Income Tax
Reassessment only because of difference in opinion of valuation as adopted by assessee is untenable
Income Tax
Income Tax
Reassessment proceedings without any new tangible material is unsustainable in law
Income Tax
Income Tax
Another Reassessment Notice Cannot be Issued by AO for Same AY
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.
