#Section 148A
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1,161 articlesIncome Tax

Income Tax
Section 148A(b) Notice Invalid as It Was for mere Inquiry: Gujarat HC
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Reopening of assessment cannot be based on change of opinion
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Section 148 Notice Issued by JAO After 29-03-2022 was Invalid: ITAT Chennai
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ITAT Delhi Annuls Reopening Email Notice as Time-Barred Under TOLA
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Karnataka HC Quashes Reassessment Notices Issued Beyond Section 151A Scope
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Combined Mechanical Section 148B Approval for Six Assessees Quashed by ITAT Delhi
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Automated Allocation Mandatory for Income Tax Reassessment Notices: Jharkhand HC
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ITAT Quashes Section 148 Notice Beyond 3 Years for Wrong Section 151 Approval
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ITAT Quashes Reassessment After 3 Years for Invalid Sanction
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Notices Quashed for Non-Faceless Procedure Under Sections 148A and 148
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Writ Maintainable for Limitation & Jurisdiction Errors in Section 148A(d) Orders: Sikkim HC
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Section 69 Addition Deleted as Property Investment Fully Funded from Foreign Salary
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Section 69A Addition Deleted: AO Must Prove Cash Deposit Isn’t Sale Consideration
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Income Tax
