Follow Us :

Section 148A

Latest Articles


11 Latest Amendments in Income Tax: Analysis & Implications

Income Tax : Explore the latest changes in Income Tax laws, including extinguishment of demands, return processing, form amendments, exemptions...

March 31, 2024 14310 Views 2 comments Print

Wrong SFT Reporting may invite Notice U/s 148A of Income Tax Act, 1961

Income Tax : Discover the consequences of incorrect SFT reporting triggering U/s 148A notices under the Income Tax Act, 1961. Learn from a deta...

February 27, 2024 2904 Views 0 comment Print

Period of limitation prescribed under Income-tax Act, 1961

Income Tax : The Income-tax Act has prescribed time limit in respect of various procedures, applications, etc. (like time limit for filing an a...

November 3, 2023 1890 Views 1 comment Print

Validity of Section 148A(b) & Section 148A(d) Proceedings: Legal Analysis

Income Tax : Explore legality of Section 148A(b) & Section 148A(d) proceedings post Finance Act 2021. Understand implications of local assessm...

October 21, 2023 4029 Views 0 comment Print

Critical Role of Initial Enquiry under Section 148A(a) for Taxpayer Protection

Income Tax : Understand the critical role of the initial enquiry under Section 148A(a) for taxpayer protection in income tax assessments. Explo...

July 12, 2023 5061 Views 0 comment Print


Latest News


Request to amend section 151 Sanctioning Authority for reassessment

Income Tax : Humble Representation for modification of Section 151 of the Income Tax Act relating to Sanction for issue of Notice under sec. 14...

July 25, 2022 6384 Views 0 comment Print

Request to clarify on SC judgement on Section 148 notices

Income Tax : Income Tax Gazetted Officers’ Association requested CBDT to issue Clarification in respect of the judgement of Hon’ble Supreme...

May 12, 2022 6864 Views 0 comment Print

IT officers association demand extension of Time Barring Date for assessment

Corporate Law : Non- extension of the Time Barring Date for assessment of reopened cases and issuance of the notices for reopening – difficu...

March 29, 2022 8301 Views 0 comment Print


Latest Judiciary


Madras HC Dismisses Writ Petition: Bank Account Dispute Unsuitable for Article 226

Income Tax : Read about the Madras High Court's decision in Rakesh Beniyal Vs ITO case, where the court dismissed a writ petition challenging a...

April 12, 2024 144 Views 0 comment Print

Power to Approve Assessment Reopening cannot be exercised casually on a routine perfunctory manner

Income Tax : Explore the Bombay High Court's judgment in Vodafone India Ltd Vs Deputy Commissioner of Income Tax case, emphasizing the importan...

April 12, 2024 435 Views 0 comment Print

Bombay HC Quashes Reassessment Order against Wife as Husband Bought Property

Income Tax : Bombay High Court quashes income tax reassessment against a housewife. Case involves property purchase by her husband. Details and...

April 10, 2024 693 Views 0 comment Print

Section 148A(b) not mandate service of notice through e-mail: Delhi High Court

Income Tax : In Mahabir Singh Joon Vs Income Tax Officer case, Delhi High Court dismisses writ petition challenging Section 148A(1)(d) order, f...

April 9, 2024 747 Views 0 comment Print

Section 148A Procedure Not Applicable in Cases Covered by Section 132A: Kerala HC

Income Tax : Explore Muhammed C K Vs ACIT case, challenging notices under Section 148 of Income Tax Act. Analysis of legal procedure and High ...

March 24, 2024 600 Views 0 comment Print


Latest Notifications


Limitation date for reopening cases related to Ashish Agarwal judgment

Income Tax : Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for time-barring date of such cas...

February 6, 2023 5154 Views 0 comment Print

Time barring date for reopening cases arising out of SC direction

Corporate Law : Income Tax Gazetted Officers’ Association (W.B.) Unit Date: 02.02.2023. To The Principal Chief Commissioner of Income Tax, W...

February 2, 2023 2871 Views 0 comment Print

Case reopened in light of SC judgment in Ashish Agarwal to be completed by 31.05.2023

Income Tax : CBDT directed that cases reopened u/s 147/148A in consonance with Judgement of SC in case of UoI vs. Ashish Agarwal & CBDT instruc...

January 27, 2023 13641 Views 1 comment Print

Carry out due verification before initiating Section 148/147 proceedings: CBDT

Income Tax : Consequent to order passed by Allahabad High Court passing severe strictures and proposing to levy exemplary cost of Rs 50 lakhs i...

August 22, 2022 12804 Views 0 comment Print

Revised Guideline for Issue of Section 148 Notice

Income Tax : Salient features of new Section 148 to 151A 'i.e. assessment/reassessment procedure of Income Escaping Assessment...

August 1, 2022 69507 Views 1 comment Print


Latest Posts in Section 148A

Madras HC Dismisses Writ Petition: Bank Account Dispute Unsuitable for Article 226

April 12, 2024 144 Views 0 comment Print

Read about the Madras High Court’s decision in Rakesh Beniyal Vs ITO case, where the court dismissed a writ petition challenging an assessment order related to a disputed bank account opening and transactions, stating that such disputed facts are not suitable for Article 226 proceedings.

Power to Approve Assessment Reopening cannot be exercised casually on a routine perfunctory manner

April 12, 2024 435 Views 0 comment Print

Explore the Bombay High Court’s judgment in Vodafone India Ltd Vs Deputy Commissioner of Income Tax case, emphasizing the importance of thoughtful consideration before approving assessment reopening under Section 148A(d) of the Income Tax Act.

Bombay HC Quashes Reassessment Order against Wife as Husband Bought Property

April 10, 2024 693 Views 0 comment Print

Bombay High Court quashes income tax reassessment against a housewife. Case involves property purchase by her husband. Details and analysis here.

Section 148A(b) not mandate service of notice through e-mail: Delhi High Court

April 9, 2024 747 Views 0 comment Print

In Mahabir Singh Joon Vs Income Tax Officer case, Delhi High Court dismisses writ petition challenging Section 148A(1)(d) order, finding service notice dispute not substantial.

11 Latest Amendments in Income Tax: Analysis & Implications

March 31, 2024 14310 Views 2 comments Print

Explore the latest changes in Income Tax laws, including extinguishment of demands, return processing, form amendments, exemptions, and more. Stay informed with our detailed analysis.

Section 148A Procedure Not Applicable in Cases Covered by Section 132A: Kerala HC

March 24, 2024 600 Views 0 comment Print

Explore Muhammed C K Vs ACIT case, challenging notices under Section 148 of Income Tax Act. Analysis of legal procedure and High Court ruling.

Personal hearing is mandatory before issuing Section 148A(d) orders: Kerala HC

March 15, 2024 894 Views 0 comment Print

Kerala High Court affirms that personal hearing is mandatory before issuing orders under Section 148A(d) of the Income Tax Act.

Kerala HC: Personal Hearing Required for IT Act Section 148A(d) Orders

March 15, 2024 312 Views 0 comment Print

Kerala High Court rules that personal hearing is mandatory before passing an order under Section 148A(d) of the Income Tax Act.

Bombay HC quashes reassessment notices issued after Limitation period

March 3, 2024 1242 Views 0 comment Print

Bombay High Court quashes reassessment notices against Godrej Industries, citing issuance beyond the limitation period. A landmark victory for corporate law.

Bombay HC Quashes Income Tax Reassessment Notice for AY 2013-14 as Time-barred

February 27, 2024 1110 Views 0 comment Print

Bombay High Court quashes income tax reassessment notice for Assessment Year 2013-2014 as time-barred. Detailed analysis of the case provided.

Search Post by Date
April 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930