#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,409 articlesCA, CS, CMA
CA, CS, CMA
Importance of Notice in Income Tax Reassessment Proceedings
Income Tax
Income Tax
Income Escaping Assessment Under Section 147/148 of Income Tax Act
Income Tax
Income Tax
Reopening Based on change of opinion and in absence of any adverse tangible material was invalid
Income Tax
Income Tax
Mere Outstanding loan in books cannot be reason for reopening of assessment
Income Tax
Income Tax
Section 147: Mere ‘Yes’ on approval not amounts to due application of mind
Income Tax
Income Tax
Reopening of Assessment after 4 years only if some new Tangible material
Income Tax
Income Tax
Mere participation in section 147 proceedings not confers jurisdiction upon AO
Income Tax
Income Tax
Section 147 Reassessment justified for Cash Deposit in Bank but not disclosed in ROI
Income Tax
Income Tax
Various Assessments Under The Income Tax Law
Income Tax
Income Tax
Objection to filed by the assessee against notice issued under 148
Income Tax
Income Tax
In absence of failure to disclose fully & truly all material facts- reassessment notice invalid
Income Tax
Income Tax
Notice to Amalgamated Company which ceased to exist is without jurisdiction
Income Tax
Income Tax
Validity of Approval for Reopening by CIT for wrong application of Law by AO
Income Tax
Income Tax
