#Section 148
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Income Tax
Income Tax
No reassessment on issue already disclosed in return of income
Income Tax
Income Tax
No Recourse with Revenue to Reconsider Similar Facts & Evidences
Income Tax
Income Tax
Section 147 reopening of Assessment invalid if beyond prescribed time limit
CA, 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
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.
