#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
Reopening without proper application of Mind by Assessing officer is invalid
Income Tax
Income Tax
Reopening U/s. 148 without service of reasons to the assessee before the expiry of period of 6 years renders reopening invalid
Income Tax
Income Tax
Bofors Scam –Quattrochi case can not be reopened U/s. 148 and 149
Income Tax
Income Tax
Reassessment beyond four years on the basis of retrospective amendment not justified
Income Tax
Income Tax
Reopening under section 147 on mechanical basis void even where s. 143(3) assessment not made
Income Tax
Income Tax
Assessment under Section 147 for Tax Evasion Needs To be Recorded
Income Tax
Income Tax
ITAT – Anguish over ITAT deciding case on a casual, offhanded and cavalier manner – Delhi HC
Income Tax
Income Tax
Reasons recorded by AO for reopening an assessment are the only reasons which can be considered when formation of belief is impugned
Income Tax
Income Tax
Even if there is no assessment u/s 143 (3), reopening u/s 147 is bad if there are no proper “reasons to believe”. AO cannot go beyond the recorded reasons
Income Tax
Income Tax
Recourse to the power under Section 147 cannot be sustained on a mere change of opinion
Income Tax
Income Tax
Concept of “change of opinion” stands obliterated WEF 01.04.1989?
Income Tax
Income Tax
Reassessment U/s. 148 cannot be declared invalid, if any reasons taken by AO sustainable
Income Tax
Income Tax
Validity of notice issued by AO u/s 148 pursuant to directions of CIT u/s. 263
Income Tax
Income Tax
Notice u/s. 148(1) of IT Act when a valid return was pending assessment
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.
