#Section 148
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5,409 articlesIncome Tax
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No Section 147 Assessment in absence of reasons for escapement of income
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Income Tax
Section 147- Reasons to Believe- Believe it or not!
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Section 148: Reason for issue of notice can be claimed before Return Filing
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A New Light on Reassessment Under Income Tax Act, 1961
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Reopening of assessment without bringing any fresh material on record is not justified
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Principles of law governing re-assessment under Income Tax
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Section 271(1)(c) Penalty leviable as revised return filed only after issuance of notice u/s 143(2)/142(1)
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Reopening based on mere AIR Information without Application of Mind is Invalid
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Income Tax
Reopening of assessment merely based on AIR Data is invalid
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Section 148 notice can be challenged before HC only after following procedure
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Income Tax
Reopening in case of previously completed scrutiny cannot be taken up after 4 years
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On mere change of opinion, the concluded assessment cannot be reopened
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Income Tax
Assessment in the name of non-existent entity was void-ab-initio
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Income Tax
