#Section 148
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Income Tax
Income Tax
4 year limitation period for Re-Assessment is an Exception and not the Rule
Income Tax
Income Tax
Search, Re-Assessment etc. of Non-Existent Entity is Invalid
Income Tax
Income Tax
Reopening proceeding without following law must be quashed to save assessee from unnecessary harassment
Income Tax
Income Tax
ITAT explains Change of opinion vs. Failure to apply mind
Income Tax
Income Tax
Reassessment cannot be initiated merely on report of Valuation Officer
Income Tax
Income Tax
Notice U/s. 148 given for service to Post Authorities on Last Day-Valid?
Income Tax
Income Tax
Principle of consistency applicable to determine whether for 148 income has escaped assessment or not
Income Tax
Income Tax
Reopening by successor AO by revisiting the same materials is invalid
Income Tax
Income Tax
Re-Assessment based solely on Info from Investigation Wing is invalid
Income Tax
Income Tax
Change of Opinion on A Particular Matter, Whether Reopening of Assessment Possible?
Income Tax
Income Tax
Reopening based on reappraisal of existing material is invalid
Income Tax
Income Tax
Reassessment notice not becomes invalid for delay by Postal Authority
Income Tax
Income Tax
Wrong Mention of Section would not make Re-Assessment Invalid
Income Tax
Income Tax
Validity of Re-Assessment Proceedings can be questioned at any Stage
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.
