#Section 148
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Income Tax
Income Tax
Despite Offering Income In S. 148 ROI, S. 271(1)(c) Penalty Leviable
Income Tax
Income Tax
s.148 notice beyond 4 years without compliance of s.147 & s.151(2) not valid
Income Tax
Income Tax
S.148 notice after 4 years not valid if Assessee disclosed full & true particular of claim at the time of original assessment proceeding
Income Tax
Income Tax
Extension of time for completion of assessments and reassessments
Income Tax
Income Tax
Reassessment notice not invalid just because of absence of suffix private Limited in Notice
Income Tax
Income Tax
Reopening Notice u/s 147 issued within Limitation Period but served after Limitation Period is valid
Income Tax
Income Tax
For exercise of power U/s. 263, it is mandatory that order passed by AO should be erroneous and prejudicial to interest of Revenue
Income Tax
Income Tax
Delay in notice U/s. 143(2) Renders Assessment Void – HC
Income Tax
Income Tax
Retrospective amendment no basis to reopen beyond 4 years – HC Disapproves AO’s Practice to Delay Passing Objection Orders
Income Tax
Income Tax
Sanction of CIT instead of JCIT renders reopening u/s. 147 of Income Tax Act invalid
Income Tax
Income Tax
Notice U/s. 148 is invalid In absence of any live link with the reasons recorded and the belief formed
Income Tax
Income Tax
AO cannot assess other ‘escaped income’ if reason for issue of Notice under section 148 dropped
Income Tax
Income Tax
Despite specific queries in scrutiny assessment, AO cannot be said to have formed any opinion if explicit opinion not recorded
Income Tax
Income Tax
Reassessment not permissible if reasons recorded are merely change of opinion
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.
