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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 14838 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 3378 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 2505 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 4770 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 5565 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 6444 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 6921 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 8331 Views 0 comment Print


Latest Judiciary


ITAT allows taxation of excess stock & unexplained marriage expenses as business Income

Income Tax : Discover the ITAT Chennai verdict on Santhilal Jain Vijay Kumar Vs ITO, addressing taxation on excess stock and unexplained marria...

June 29, 2024 387 Views 0 comment Print

Detailed material or evidence need not be supplied at initial stage of Section 148A notice

Income Tax : The court held that while the information prompting the notice must be disclosed to the assessee, the detailed material or evidenc...

June 26, 2024 507 Views 0 comment Print

Kerala HC Sets Aside Section 148(A) Order | Opportunity of Hearing Denied

Income Tax : Read the Kerala High Court's judgment setting aside an Income Tax Act Section 148(A) order due to lack of opportunity for hearing....

June 25, 2024 66 Views 0 comment Print

Section 148 notice invalid if not comply with Finance Act 2021: Telangana HC

Income Tax : Telangana HC sets aside reassessment notices under Section 148 for not following the modified procedure of Finance Act 2021. Inval...

June 24, 2024 954 Views 0 comment Print

Name of concerned AO can’t be reflected in notice issued u/s 148 in faceless manner: HC

Income Tax : Gauhati High Court rules that AO names cannot be reflected in notices issued under Section 148 in a faceless manner, reaffirming p...

June 20, 2024 822 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 5325 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 2928 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 14187 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 13284 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 74133 Views 1 comment Print


Non-supply of relevant documents: HC set-aside Reassessment order & SCN

February 1, 2024 384 Views 0 comment Print

Explore the Chhattisgarh High Courts full judgment in Vinod Lalwani vs Union of India under the Income Tax Act. Detailed analysis of the order, objections, and implications.

HC Criticizes Vague Show Cause Notice, Likens Search to ‘Finding a Needle in a Haystack

February 1, 2024 648 Views 0 comment Print

Explore the Delhi High Court judgment in Mahashian Di Hatti Pvt. Limited Vs DCIT regarding an income tax notice. Detailed analysis, key points, and legal implications.

Writ Against Section 148 Reassessment Notice Not Tenable: MP HC

January 30, 2024 930 Views 0 comment Print

Madhya Pradesh High Court’s decision on writ against Section 148 reassessment notice in Amrit Homes Pvt. Ltd. vs. DCIT. Understand legal nuances and implications.

Acceptance and Payment of Loan in Cash: HC upheld Section 148A(d) order

January 29, 2024 3282 Views 0 comment Print

Explore the Kerala High Court’s decision upholding Section 148A(d) order against St. John The Baptist Church for accepting and repaying cash loans, deemed as income escape.

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

January 25, 2024 1014 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 984 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 2220 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 2331 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 1002 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 900 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.

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