#Section 148
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Income Tax
Income Tax
Jurisdictional Condition Must Be Satisfied to Justify Notice for Reopening
Income Tax
Income Tax
Bombay HC lays guidelines on reopening cases for AO for strict compliance
Income Tax
Income Tax
Reopening on review of same material considered in original assessment invalid
Income Tax
Income Tax
Issue of Section 148 notice on non-existing entity is not a curable mistake
Income Tax
Income Tax
Reopening notice invalid in absence of any tangible material to establish escapement of income for assessment
Income Tax
Income Tax
AO not entitled on change of opinion to commence reassessment proceedings
Income Tax
Income Tax
AO cannot reopen an assessment even within a period of 4 years merely on the basis of a change of opinion
Income Tax
Income Tax
Review in the garb of reassessment is absolutely prohibited
Income Tax
Income Tax
HC surprised with reasons recorded for reopening & hoped for better reasons
Income Tax
Income Tax
HC dismisses Reassessment Notice to Tata Sons Based on mere change of opinion
Income Tax
Income Tax
Section 148 Notice can be issued as per law prevalent on issue date
Income Tax
Income Tax
Reason recorded are without application of mind if for similar reasons no addition been made in earlier Assessment Year
Income Tax
Income Tax
Amendment in Income Tax assessment & reassessment provisions
Income Tax
Income Tax
No provision in law to tax income which Assessee could have earned but not earned
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.
