#Section 148
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Assessment cannot be reopened u/s 147 in absence of tangible material
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Notice u/s 148 issued without sufficient reason to believe is invalid
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Assessing Officer must record ‘reasons’ before issuing notice u/s. 148
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Validity of reassessment proceedings initiated u/s 147 to successor of business
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Reassessment to disallow deduction u/s. 80HHC based on audit objections & reappraisal of details furnished not valid
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No Reassessment u/s 147/148 for Legal Error / Illegality in Original Assessment Order
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Validity of Reopening u/s.147/148 on the basis of statement obtained during survey & retracted later?
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HC Reverses Law on Supply of Reasons for Reopening – Need not be supplied within limitation period
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S.148 Notice – Whether Revenue required to verify change in address of assessee
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Despite Offering Income In S. 148 ROI, S. 271(1)(c) Penalty Leviable
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s.148 notice beyond 4 years without compliance of s.147 & s.151(2) not valid
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S.148 notice after 4 years not valid if Assessee disclosed full & true particular of claim at the time of original assessment proceeding
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Extension of time for completion of assessments and reassessments
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