Income Tax : Explore key court rulings on reassessment under Section 148 post-2021 amendments, covering procedural changes, taxpayer rights, an...
Income Tax : Written submission against wrong cash deposit notice under Section 148A(b), highlighting errors and lack of independent inquiry....
Income Tax : The Supreme Court’s Rajeev Bansal case clarified the validity of reassessment notices for AY 2013-14 to 2018-19 and introduced t...
Income Tax : The Supreme Court's rulings clarify reassessment procedures under the Income Tax Act, addressing validity, TOLA implications, and ...
Income Tax : The Supreme Court ruling in UOI vs. Rajeev Bansal clarifies reassessment provisions post-April 2021 under Income Tax Act, extendin...
Income Tax : Discover how Finance Act 2021 revamped assessment and reassessment procedures under Income-tax Act, impacting notices, time limits...
Income Tax : Humble Representation for modification of Section 151 of the Income Tax Act relating to Sanction for issue of Notice under sec. 14...
Income Tax : Income Tax Gazetted Officers’ Association requested CBDT to issue Clarification in respect of the judgement of Hon’ble Supreme...
Corporate Law : Non- extension of the Time Barring Date for assessment of reopened cases and issuance of the notices for reopening – difficu...
Income Tax : ITAT Kolkata held that reopening of assessment framed u/s. 148A(d) without application of mind and without controverting the expla...
Income Tax : Deloitte Haskins And Sells Vs ACIT (Gujarat High Court) The High Court recently adjudicated a case concerning a writ petition file...
Income Tax : Rajasthan High Court rejected Agarwal Polysacks' plea against IT reassessment under Section 147, holding the company accountable f...
Income Tax : Delhi High Court held that provision of section 292B doesn’t include passing of order u/s. 148 overlooking error apparent on the...
Income Tax : Gujarat High Court rules that a jurisdictional assessing officer cannot override the faceless assessment scheme under Section 151A...
Income Tax : Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for time-barring date of such cas...
Corporate Law : Income Tax Gazetted Officers’ Association (W.B.) Unit Date: 02.02.2023. To The Principal Chief Commissioner of Income Tax, W...
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...
Income Tax : Consequent to order passed by Allahabad High Court passing severe strictures and proposing to levy exemplary cost of Rs 50 lakhs i...
Income Tax : Salient features of new Section 148 to 151A 'i.e. assessment/reassessment procedure of Income Escaping Assessment...
Calcutta HC confirms the order on TDS deduction on an unsecured loan for Safex Complex Pvt Ltd. under Section 148A(d) of Income Tax Act for AY 2019-20.
Delhi High Court grants stay in Banyan Real Estate Fund vs. ACIT case due to discrepancies in Section 148 notice regarding incorrect allegations. Full judgment analysis.
Delhi High Court’s ruling on Vinayak Services PVT LTD vs ITO case: Section 148A(d) order quashed due to time-barred Section 148 notice. Learn more about the judgment.
Analysis of Jay Shree Tea And Industries Limited Vs ACIT in Calcutta High Court. Judgement on delay in approaching writ court, AY 2013-14. Full text.
Calcutta High Court ruling on invoking writ jurisdiction under Section 148A(d) of the Income Tax Act in Tezas Trading Co. case. Read the judgment here.
Learn about the Gujarat High Court’s decision in Anokhi Realty Private Limited vs ITO, where it quashed an income tax reassessment notice issued to a non-existent entity. Analysis of amalgamation’s impact on tax assessment.
Delhi High Court quashes Section 148A(b) notice due to missing officer details in LSR Medical Pvt. Ltd. Vs DCIT case. Learn about the legal analysis and implications
Delhi High Court allows Sukhmeet Kaur to reply to SCN, underlining the relevant stage to present facts under Section 148A(b) of the Income Tax Act.
Delhi High Court invalidates tax re-assessment order for lack of issuing officer’s information. Explore the court’s reasoning and implications.
Delhi High Court rules in favour of a woman denied Section 54 tax exemption without hearing. Court mandates fairness and compliance with law.
