#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,410 articlesIncome Tax
Income Tax
Re-opening u/s 148 based on of revisiting of existing material is bad in law
Income Tax
Income Tax
Reassessment proceeding based on ED information without correlating with returns filed is invalid
Income Tax
Income Tax
Notice U/s. 148 issued to legal representative of deceased assessee is legal & valid
Income Tax
Income Tax
Reopening of Assessment merely on the basis of change in opinion is invalid
Income Tax
Income Tax
Without any supporting material A.O. cannot substitute market value
Income Tax
Income Tax
Reopening based on Judicial pronouncement when all info were already available is not valid
Income Tax
Income Tax
Reopening based on facts disclosed in Profit & Loss account during Original Assessment not permissible
Income Tax
Income Tax
After expiry of 4 Years no notice u/s. 148 can be issued without approval of CCIT or CIT
Income Tax
Income Tax
Reopening of assessment beyond 4 years not permitted without finding assessee’s failure to produce material facts
Income Tax
Income Tax
Revenue Must have Tangible Material to initiate income escaping Assessment
Income Tax
Income Tax
Completion of reassessment without issue of reasons is invalid: HC
Income Tax
Income Tax
Reopening of assessment not permissible where charges on Assessee are not specific: HC
Income Tax
Income Tax
Reopening to rectify Mistake committed during Original Assessment not permissible
Income Tax
Income Tax
