#Section 148
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Income Tax
Income Tax
After conclusion of proceedings u/s 147 AO cannot take aid of Exp. 3 to Section 147 to make any addition
Income Tax
Income Tax
Reassessment not valid if assessee’s objections to reasons for reopening not disposed
Income Tax
Income Tax
Non-quoting of reasons for reopening in reassessment notice would not vitiate entire proceedings
Income Tax
Income Tax
Reopening of assessment for non-existent and factually incorrect reasons was invalid
Income Tax
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
Income Tax
Income Tax
L&T Case: Classic example of change of opinion
Income Tax
Income Tax
AO not justified in reopening based on mere report of investigation wing without independent application of mind
Income Tax
Income Tax
Reopening invalid if Officer issuing notice different from officer recording reasons
Income Tax
Income Tax
Reassessment invalid if section 148 notice not served within stipulated period
Income Tax
Income Tax
Section 148 Notice issued in the name of dead person was invaild
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.
