#Section 148A
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1,161 articlesIncome Tax

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Section 148A(d) Order passed without cogent or plausible reasons is invalid: HP HC
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IBC Overrides Income Tax Act: Calcutta HC Affirms IBC’s Supremacy
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Rajasthan High Court Upholds Reassessment in Doubtful Investment Case
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Email Dispatch Date Treated as electronic Notice Issue Date: Delhi HC
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Notice issue against deceased person instead of registered legal heir not sustainable
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Section 147 Reassessment Unsustainable Due to Mismatch in Grounds & Disallowance
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Validity of Reassessment Under Section 148 Based on AIS Mismatch
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ITAT Quashes Reopening as Income Below ₹50 Lakh, Notice Beyond 3-Year Limit
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Reopening u/s. 148 merely on the basis of change of opinion is bad-in-law
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Delhi HC Quashes AY 2015-16 Section 148 Reassessment Notice
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No reassessment proceedings as the limitation period u/s 149 was expired
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Forum Convenience Principle Favors Remedies in Kolkata as Cause of Action Originated There: Bombay HC
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Reassessment notice u/s. 148 quashed as approval prescribed under amended section 151 not obtained
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