#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,409 articlesIncome Tax
Income Tax
ITAT Chandigarh Quashes Sec 263; Interest on Enhanced Compensation Debatable; AO Took Possible View
Income Tax
Income Tax
Sec 263 Upheld; Lack of AO Enquiry on Stock Anomaly Made Reassessment Erroneous: ITAT Raipur
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment; Non-Service of Sec 148 Notice & Incorrect Reasons Void Proceedings
CA, CS, CMA
CA, CS, CMA
Reopening Invalid When AO Travels Beyond SCN: Gujarat HC
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment – Sec 148 Notice Invalid Where Escapement Below Rs 50 Lakh Approval by Wrong Authority
Income Tax
Income Tax
ITAT Delhi Deleted Sec 68 Additions in Case of Thrift Society; Member Deposits & Cash Collections Held Explained
Income Tax
Income Tax
Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
Income Tax
Income Tax
Penalty U/s 270A Deleted – Bona Fide Explanation Tax Covered by TDS
Income Tax
Income Tax
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
Income Tax
Income Tax
Reassessment Quashed for Want of Proper Sanction u/s 151(ii)
Income Tax
Income Tax
ITAT Mumbai – Reassessment Quashed Following Bombay HC Order; Invalid Section U/s 151 Vitiates Entire Proceedings
Income Tax
Income Tax
ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio
Income Tax
Income Tax
ITAT Reduces Penalty as Tax Sought to Be Evaded Must Exclude TDS and Self-Assessment Tax
Income Tax
Income Tax
