#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
Reassessment could be Initiated if True Facts not Disclosed Earlier
Income Tax
Income Tax
Regarding unfettered power of reassessment u/s 147- Now IT Dept & Assessee are 3 each
Income Tax
Income Tax
Validity of Reassessment based on Audit Report/Balance Sheet Submitted during Original Assessment
Income Tax
Income Tax
Notice u/s 148 for reassessment cannot be issued based on mere suspicion
Income Tax
Income Tax
Reassessment u/s 147 not permitted for failure of AO to draw correct inference from details disclosed by assesse
Income Tax
Income Tax
Assessment initiated and framed in name of deceased is void
Income Tax
Income Tax
Reopening not permissible beyond 4 years where AO failed to consider material produced before him
Income Tax
Income Tax
Reassessment Notice U/s. 148 void even if issued by authorities who rank higher than competent authority
Income Tax
Income Tax
Reassessment u/s 147 valid if assesse had deemed notice of reassessment proceedings
Income Tax
Income Tax
Assessment is liable to be quashed in absence of issuance of notice u/s 143 (2)
Income Tax
Income Tax
Mere Entries found in third party books are not binding on Assessee
Income Tax
Income Tax
Once identity & creditworthiness of parties and genuineness of transaction proved, section 68 cannot be invoked
Income Tax
Income Tax
Review u/s 254(2) only if there is a mistake apparent from the record
Income Tax
Income Tax
Reassessment u/s 148 quashed, on issue of notice without valid jurisdiction
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.
