Section 148A

Section 148: Can same Twins be inter-changed for convenience?

Income Tax - Compare a situation where there is a pair of same-twin, one of whom is your employee. For some purposes, whether the sibling brother of your employee can replace your employee just because he is same-looking? The reason for the title because the Finance Act, 2021 has substituted section 148 with effect from 1-Apr-2021 and a […]...

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Twist in the Tale – Old Section 148 vs. New section 148A Controversy

Income Tax - The deferment of application of old provisions of section 148 was done by the CBDT, Ministry of Finance by way of conditional legislation in the peculiar circumstances which arose during the pandemic and lock down. Hence, there being no full delegation of powers in the scenario, the Central Government cannot be said to have encroached upo...

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Latest Development in Section 148 Notices Issued After 31st March 2021

Income Tax - The Finance Act, 2021 introduced a new set of reassessment proceedings from 01.04.21.The Central Board of Direct Taxes (C.B.D.T)  by way of various notifications had extended the time limit of issuing the notice U/s 148 of the Act up to  30th June, 2021. The Income tax department has issued many Section 148 notices for several […...

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Non-Adherence of SCN under Section 144B invalidates Faceless Assessment

Income Tax - The order rejected the submissions of the petitioner stating that burden to reconcile the data with the service tax returns was on the petitioner and holding that request for further time to be given for reconciliation is not justifiable....

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Controversy of Issue of Section 148 notice without following section 148A procedure

Income Tax - Notice under section 148 of Income Tax Act, 1961 without following the procedure under section 148A issued during  01.04.2021 to 30.06.2021 in relation to AY 2014-15 or earlier  assessment years. A Controversy By way of various notifications issued under section 3 of the Taxation and Other Laws (Relaxation and Amendment Of Certain  Pro...

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HC upheld validity of Section 148 Notice issued after 31.3.2021

Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court) - Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court) It is submitted that on the date i.e. on 28.06.2021 when the notice under Section 148 of the Income Tax Act is issued, the power to issue the notice was preceded with a new provision of law and thereby Section 148 is to read with [&hell...

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Interim Protection against Section 148 Notice by MP High Court

Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court) - Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court) Regard being had to the similitude of the questions involved, on the joint request of the parties, the matter is being heard on the question of admission and interim relief. Learned counsel for the petitioner submits that ...

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HC upheld validity of section 148 notices issued between 01.04.2021 to 30.06.2021 without following section 148A procedure

Palak Khatuja Vs Union Of India (Chhattisgarh High Court) - Palak Khatuja Vs Union Of India (Chhattisgarh High Court) 1. The time for issuance of notice under Section 148, the end date was initially extended uptill on 30th day of April 2021 and subsequently again by notification dated 27th April, 2021 the time limit of 30th day of April 2021 was further exte...

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Reassessment restrained in 79 cases for not following section 148A procedure

Tarun Goel Vs ITO (Delhi High Court) - Revenue authorities were restrained from continuing with reassessment till further orders with respect to notices issued on or after 1-4-2021 without following the procedure prescribed under section 148A in 79 cases....

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Orissa HC stays section 148 notice issued in violation of section 148A

Charana Panda (HUF) Vs ITO (Orissa High Court) - Charana Panda (HUF) Vs ITO (Orissa High Court) 1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned. 2...

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Section 148A’s Popular Posts

Recent Posts in "Section 148A"

HC upheld validity of Section 148 Notice issued after 31.3.2021

Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court)

Ashok Kumar Agrawal Vs Union of India (Chhattisgarh High Court) It is submitted that on the date i.e. on 28.06.2021 when the notice under Section 148 of the Income Tax Act is issued, the power to issue the notice was preceded with a new provision of law and thereby Section 148 is to read with […]...

Read More

Section 148: Can same Twins be inter-changed for convenience?

Compare a situation where there is a pair of same-twin, one of whom is your employee. For some purposes, whether the sibling brother of your employee can replace your employee just because he is same-looking? The reason for the title because the Finance Act, 2021 has substituted section 148 with effect from 1-Apr-2021 and a […]...

Read More
Posted Under: Income Tax |

Twist in the Tale – Old Section 148 vs. New section 148A Controversy

The deferment of application of old provisions of section 148 was done by the CBDT, Ministry of Finance by way of conditional legislation in the peculiar circumstances which arose during the pandemic and lock down. Hence, there being no full delegation of powers in the scenario, the Central Government cannot be said to have encroached upo...

Read More
Posted Under: Income Tax |

Interim Protection against Section 148 Notice by MP High Court

Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court)

Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court) Regard being had to the similitude of the questions involved, on the joint request of the parties, the matter is being heard on the question of admission and interim relief. Learned counsel for the petitioner submits that the petitioner has challenged the Consti...

Read More

Latest Development in Section 148 Notices Issued After 31st March 2021

The Finance Act, 2021 introduced a new set of reassessment proceedings from 01.04.21.The Central Board of Direct Taxes (C.B.D.T)  by way of various notifications had extended the time limit of issuing the notice U/s 148 of the Act up to  30th June, 2021. The Income tax department has issued many Section 148 notices for several […...

Read More
Posted Under: Income Tax |

HC upheld validity of section 148 notices issued between 01.04.2021 to 30.06.2021 without following section 148A procedure

Palak Khatuja Vs Union Of India (Chhattisgarh High Court)

Palak Khatuja Vs Union Of India (Chhattisgarh High Court) 1. The time for issuance of notice under Section 148, the end date was initially extended uptill on 30th day of April 2021 and subsequently again by notification dated 27th April, 2021 the time limit of 30th day of April 2021 was further extended up till […]...

Read More

Reassessment restrained in 79 cases for not following section 148A procedure

Tarun Goel Vs ITO (Delhi High Court)

Revenue authorities were restrained from continuing with reassessment till further orders with respect to notices issued on or after 1-4-2021 without following the procedure prescribed under section 148A in 79 cases....

Read More

Non-Adherence of SCN under Section 144B invalidates Faceless Assessment

The order rejected the submissions of the petitioner stating that burden to reconcile the data with the service tax returns was on the petitioner and holding that request for further time to be given for reconciliation is not justifiable....

Read More
Posted Under: Income Tax |

Orissa HC stays section 148 notice issued in violation of section 148A

Charana Panda (HUF) Vs ITO (Orissa High Court)

Charana Panda (HUF) Vs ITO (Orissa High Court) 1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned. 2. Issue notice. 3. […]...

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HC stays section 148 notice issued without complying section 148A

Bhagwati Prasad Jalan Vs  Union Of India And Ors. (Calcutta High Court)

Bhagwati Prasad Jalan Vs  Union Of India And Ors. (Calcutta High Court) The learned Advocate for the respondents is not able to deny the allegations of the petitioners that Section 148A provisions of the Income Tax Act, 1961 was not complied with in this case before issuing notice under Section 148 of the said Act and […]...

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