#Section 148A
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1,161 articlesIncome Tax
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Non-compliance as notices sent to wrong email id acceptable: Matter remanded back to CIT(A)
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ITAT Quashes Reassessment for Non-Compliance with GKN Drive Shaft Judgment
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ITAT Chennai Quashes Time-Barred Reassessment Citing SC’s Rajeev Bansal Ruling
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Proceedings initiated u/s. 148A/148 quashed as not being issued in faceless manner
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ITAT Delhi Quashes Reassessment due to violation of CBDT Instruction on jurisdiction
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Jurisdiction of JAO to conduct proceedings u/s. 148A: Matter referred to Larger Bench
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Reassessment notice sustainable as issued within extended time limit under TOLA
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TOLA extension Do Not Alter Specified Authority under Section 151: Delhi HC
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Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
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Section 148A Proceedings Invalid If Assessee’s Response Rejected Solely Based on Portal Information
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Notice U/S 148 Invalid if issued Without Proper Section 151 Sanction: Delhi HC
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Prior Approval U/S 151 Mandatory for Notices U/S 148 Issued Beyond 3 Years, Even Under Extended TOLA Timelines
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Delhi HC Quashes Reassessment Notice, TOLA Can’t Extend Limitation on or after April 1, 2021
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