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Section 148A

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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 14607 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 3174 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 2175 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 4416 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 5322 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 6426 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 6882 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 8316 Views 0 comment Print


Latest Judiciary


Completed assessments cannot be reopened without new material or grounds

Income Tax : Delhi High Court quashes proceedings under Section 148 of the Income Tax Act initiated for reassessment in Akshita Jindal Vs ITO c...

May 9, 2024 531 Views 0 comment Print

Investments from NRE Accounts not taxable under Section 10(d) of Income Tax

Income Tax : Explore the Gujarat High Court judgment on reopening an NRI assessment, analyzing investments from NRE accounts and failure to fil...

May 6, 2024 3891 Views 0 comment Print

PCCIT sanction Required for Reopening Notice After 3 Years: Bombay HC

Income Tax : Impugned order and notice indicated that sanctioning authority was PCIT. However, since issuance date of both documents was beyond...

May 6, 2024 606 Views 0 comment Print

Non-payment of tax before first appeal filing not fatal if appellant fulfills tax obligation later

Income Tax : in terms of section 249(4)(a) of the Act, stipulation as to payment of tax ante filing of first appeal is only directory and not m...

May 5, 2024 441 Views 0 comment Print

Reassessment cannot be based solely on reasons borrowed from other departments or reports

Income Tax : In case of Balaji Mines And Minerals Pvt Ltd vs ACIT, Bombay High Court ruled that reassessment cannot be based solely on reasons ...

May 5, 2024 1065 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 5229 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 2898 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 13887 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 13110 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 72072 Views 1 comment Print


MP HC quashes Section 148A(B) Notice & proceedings against deceased assessee

January 25, 2024 885 Views 0 comment Print

Explore the recent Madhya Pradesh High Court judgment on Urmila Saxena’s case against Central Board of Direct Taxes. The court quashes notice and proceedings on deceased assessee, citing legal precedent

HC upheld reassessment as AO not sought information for multiple assessment years

January 21, 2024 882 Views 0 comment Print

In Champa Impex Private Limited vs. Union of India, Calcutta High Court upholds income tax reassessment, emphasizing procedural adherence and specificity in notice issuance.

Barred Notice Under Section 148A Limits Subsequent Proceedings

January 6, 2024 2067 Views 0 comment Print

ead about the Rajasthan High Court’s decision quashing an income tax notice under Section 148A for being barred by limitation. Case details of Bijendra Singh vs ITO.

HC explains Implications of Notice Issuance via Post or Email under Section 149

January 2, 2024 1869 Views 0 comment Print

Explore legal nuances of a disputed Income Tax notice in Subramaniam Rohini vs ITO case. Learn about digital signatures, communication timelines, and relevant court judgments

Show Cause Notice Isn’t a Denial of Hearing: Madras HC

December 18, 2023 939 Views 0 comment Print

Madras High Court dismisses a writ petition, emphasizing that a show cause notice is not a denial of hearing. Get insights on the case – Lakshmi Jalladianpettai Lakshmanan Vs ITO

Personal hearing not afforded: HC set aside Section 148A(b) order & 148 Notice

December 12, 2023 846 Views 0 comment Print

Read about Kerala High Court’s decision in Vazhakkulam Block Rural Co-Operative Society Ltd Vs ITO, setting aside Section 148 A(b) Order and Notice due to denial of a personal hearing.

Punjab & Haryana HC Imposes 10K Costs on IT Dept for Flawed Notice

December 10, 2023 660 Views 0 comment Print

Punjab and Haryana High Court imposes Rs. 10K costs on Income Tax Department for procedural lapses in serving notice under Section 148A(b) of the Income Tax Act. Full judgment details included.

Kerala HC Quashes Section 148A(d) Order which was passed Without Hearing

December 10, 2023 330 Views 0 comment Print

Read the Kerala High Court’s judgment annulling Income Tax Act Section 148A(d) order against Dinesh Dinakaran Pillai. Learn about the case and the court’s decision.

Bombay HC Orders JAO to Specify Basis for Section 148A(b) Notice

December 1, 2023 2445 Views 0 comment Print

Bombay High Court quashes assessment order, directs JAO to provide specific information for Section 148A(b) notice. Detailed analysis and implications of the judgment.

Section 148A(d) order passed by violation of principles of natural justice: HC directs Fresh order

December 1, 2023 5370 Views 0 comment Print

Calcutta High Court directs a fresh order on Income Tax Officer’s violation of natural justice in Section 148A(d) case. Details of the judgment here.

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