#Section 148A
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1,161 articlesIncome Tax
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Retrospective Amendments under Budget 2026 – Rectification, Revision, Reassessment Options before Tax Authorities
Income Tax
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ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
Income Tax
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Calcutta HC Stays Reassessment Notice as Section 151 Approval Not Served
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ITAT Chandigarh Quashes Reassessment Beyond 3 Years for Lack of Proper Section 151(ii) Sanction
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ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
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Reopening Beyond 3 Years Invalid for Income Below ₹50L – Wrong Sec 151 Sanction Voids Reassessment – ITAT Mumbai
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Reassessment U/s 148 Quashed for ₹2.58L Escapement, Beyond 3 Years & Wrong Sec 151 Sanction – ITAT Mumbai
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Sec 148 Reassessment Quashed for Wrong Sanction & Limitation Breach under New Sec 151 Regime – ITAT Mumbai
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Income Tax
Reopening Quashed – Sec 151 Approval by PCIT Invalid Beyond 3 Years; Reassessment Void – ITAT Mumbai
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Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
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Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
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Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
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Reassessment Quashed for Want of Proper Sanction u/s 151(ii)
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Income Tax
