#Section 148
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Income Tax
Income Tax
Delivery of notice u/s 148 at correct address of assessee is foundation for initiation of reassessment proceedings – ITAT
Income Tax
Income Tax
Failure of A.O. to dispose objections raised render re-assessment invalid
Income Tax
Income Tax
Photocopy of a document is acceptable evidence in income tax assessment proceedings
Income Tax
Income Tax
Reopen proceedings not valid in absence of any tangible material to substantiate escaped income
Income Tax
Income Tax
S. 147 Objections of assessee cannot be disposed off on an Imaginary Ground
Income Tax
Income Tax
Time barred assessment cannot be reopened for non satisfaction of conditions for reopening
Income Tax
Income Tax
Re-assessment proceedings cannot be initiated u/s 147 just because of change in opinion
Income Tax
Income Tax
An issue of jurisdiction can be raised at any time even in appeal or execution
Income Tax
Income Tax
Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment
Income Tax
Income Tax
A collective understanding of Assessment Procedures
Income Tax
Income Tax
Reopening of completed assessments not justified in the event of true & full disclosure by assessee
Income Tax
Income Tax
Reassessment on the basis of change of opinion is forbidden by law
Income Tax
Income Tax
Reopening despite submission of all facts in relation to deduction claimed by assessee during original assessment is impermissible
Income Tax
Income Tax
Mere error would not confer jurisdiction to exercise revisional power 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.
