#Section 148A
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1,161 articlesIncome Tax
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Section 148A(B) Notice against dissolved firm was not valid: Gujarat HC
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No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
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Addition u/s. 68 not sustained in absence of any unexplained amount in bank statement: Gujarat HC
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Show cause notice u/s. 148A in the name of deceased person untenable: Kerala HC
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Petitioner denied Right to Explain Cash Deposit of ₹63.7 Lakhs: HC Quashes Assessment Order
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7-Day Response Time for Section 148A(b) Notices: Karnataka HC
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Karnataka HC Quashes Assessment order for Ignoring Submissions on Genuineness
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Reassessment u/s. 148 quashed as matter already decided in favour of assessee by PCIT: Delhi HC
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Implications & Issues Surrounding Supreme Court Rulings on Reassessment Notices: Analysis
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Reassessment u/s. 148 in contravention of provisions of section 151 bad in law: ITAT Mumbai
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Mere change of opinion on the part of AO is not a valid ground for reassessment
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Interpreting Reassessment Provisions – UOI vs. Rajeev Bansal & Ors (SC)
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Income Tax Reassessment: Insights from SC Rulings in Ashish Agarwal & Rajeev Bansal
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