#Section 148
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Income Tax
Income Tax
“Borrowed Satisfaction” for “Reason to believe” for reopening U/s 148 of I.Tax Act 1961
Income Tax
Income Tax
16 famous judgements on Section 148(1) of Income Tax Act, 1961
Income Tax
Income Tax
Reassessment on Investigation Wing report without further enquiry was invalid
Income Tax
Income Tax
Reassessment on mere non disclosure of non taxable receipt was invalid
Income Tax
Income Tax
Reassessment based on Documents already in hand of AO not Valid
Income Tax
Income Tax
Validity of Income Tax notice issued in name of deceased assessee
Income Tax
Income Tax
Section 148: Recording and Issue of Reasons
Income Tax
Income Tax
Section 147: Manner of recording satisfaction not prescribed
Income Tax
Income Tax
Reopening of assessment after expiry of limitation period & based on change of opinion is invalid
Income Tax
Income Tax
Reopening U/s. 148 without approval of designated authority is void ab initio
Income Tax
Income Tax
In absence of valid notice, AO has no authority to assume jurisdiction U/s. 147
Income Tax
Income Tax
Reopening of assessment merely on Investigation Wing report without independent application of mind was invalid
Income Tax
Income Tax
HC quashed reassessment notice u/s 148 against Infosys Ltd.
Income Tax
Income Tax
Reassessment without notice u/s 143(2) was bad in law & cannot be revised u/s 263
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.
