#Section 148
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5,409 articlesIncome Tax
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Reopening of assessment for non-existent and factually incorrect reasons was invalid
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Income Tax
Reassessment Proceeding completion without section 143(2) notice is invalid
Income Tax
Income Tax
Section 147 Assessment invalid if reasons recorded for reopening not furnished
Income Tax
Income Tax
Reassessment without disposing of assessee’s objections by separate order makes jurisdiction of AO ultra-vires in law
Income Tax
Income Tax
Notice U/s. 143(2) invalid if issued without application of mind
Income Tax
Income Tax
Reopening of assessment- Section 147 of Income Tax Act, 1961
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Income Tax
L&T Case: Classic example of change of opinion
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Income Tax
AO not justified in reopening based on mere report of investigation wing without independent application of mind
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Income Tax
Reopening invalid if Officer issuing notice different from officer recording reasons
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Income Tax
Reassessment invalid if section 148 notice not served within stipulated period
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Income Tax
Section 148 Notice issued in the name of dead person was invaild
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Income Tax
Notice u/s 148 cannot be issued for mere insufficient compliance to Letters
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Income Tax
Proceedings u/s 148 could not be initiated for verification of sources of investment
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Income Tax
