#Section 148
Log in to FollowLatest Section 148 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Mere change of opinion not sustainable in the eyes of law in respect of reopening of the case: Hitachi Home case
Income Tax
Income Tax
Income Escaping Reassessment Void if Reasons not supplied
Income Tax
Income Tax
Scope of reassessment U/s. 147 in relation to doctrine of merger
Income Tax
Income Tax
Reassessment when related question was examined but not the pointed question
Income Tax
Income Tax
Reopening invalid if AO records satisfaction in mechanical manner & without application of mind
Income Tax
Income Tax
Auditor’s opinion on Section 80P Interpretation, cannot be a Information for Reopening U/s 147
Income Tax
Income Tax
Non Furnishing of reopening reasons render reassessment invalid
Income Tax
Income Tax
Mere AIR Information not sufficient to believe Income escapement
Income Tax
Income Tax
Reopening for mere change of opinion not permissible in law
Income Tax
Income Tax
Reopening on Share capital issue verified during original assessment not valid
Income Tax
Income Tax
Reopening invalid if no nexus with reasons recorded & ‘formation of belief’
Income Tax
Income Tax
Reopening to disallow deduction allowed during scrutiny assessment not permissible
Income Tax
Income Tax
Reopening for escaped assessment w.r.t. exempt income not valid
Income Tax
Income Tax
No further addition if addition not made on re-assessment reasons
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.
