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Section 148A

Latest Articles


Medical Professional’s Income Under Section 44ADA- Assessment Reopening!

Income Tax : Learn about the Madras High Court's landmark ruling quashing an income tax reassessment notice for a medical professional under Se...

July 16, 2024 6861 Views 2 comments Print

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 14922 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 3453 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 2607 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 5010 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 6453 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 6936 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 8349 Views 0 comment Print


Latest Judiciary


ITAT Upholds Section 56(2) Addition for Property Purchase Without Consideration

Income Tax : Read the detailed analysis of Indira Ramaiah Vs ITO case by ITAT Bangalore. ITAT upheld the addition of gift for undisclosed inves...

July 18, 2024 27 Views 0 comment Print

HC Sets Aside Section 148A Order: Officer Who Heard Didn’t Pass Order

Income Tax : Read the Kerala High Court's judgment in Johnson Koomullil Thomas vs ITO under Section 148A of the Income Tax Act. Discover why th...

July 16, 2024 309 Views 0 comment Print

Insight Portal Data Valid for Reopening Tax Assessments: Rajasthan HC

Income Tax : Rajasthan HC rules that using the Insight Portal for reopening income tax assessments under Section 148 is valid. Learn about Chat...

July 15, 2024 372 Views 0 comment Print

Denial of personal hearing vitiates order passed under Section 148A(d)

Income Tax : Explore the detailed analysis of the Calcutta High Court judgment in Pratima Halder Vs Union of India on challenges to Income Tax ...

July 13, 2024 852 Views 0 comment Print

Revenue Cannot Use Reassessment Powers as a Review Mechanism

Income Tax : It is trite that under guise of power vested in Revenue to reassess an income which had escaped assessment upon production of fres...

July 10, 2024 1017 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 5337 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 2934 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 14295 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 13359 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 75150 Views 1 comment Print


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

February 1, 2024 669 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 987 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 3288 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 1047 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 1017 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 2280 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 2511 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 1023 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 921 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 723 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.

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