#Section 148A
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1,161 articlesIncome Tax
Income Tax
Reassessment Proceedings: AO’s ‘Reason to Believe’ Requirement Eliminated
Income Tax
Income Tax
Allahabad HC explains Section 148A Pre-Condition for Reassessment initiation
Income Tax
Income Tax
Section 148A(b) & 148 notices invalid without approval from designated authorities
Income Tax
Income Tax
New Section 148 SCN Needed for issues not previously raised: Madras HC
Income Tax
Income Tax
AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi HC
Income Tax
Income Tax
Completed assessments cannot be reopened without new material or grounds
Income Tax
Income Tax
Investments from NRE Accounts not taxable under Section 10(d) of Income Tax
Income Tax
Income Tax
PCCIT sanction Required for Reopening Notice After 3 Years: Bombay HC
Income Tax
Income Tax
Non-payment of tax before first appeal filing not fatal if appellant fulfills tax obligation later
Income Tax
Income Tax
Reassessment cannot be based solely on reasons borrowed from other departments or reports
Income Tax
Income Tax
High Court Quashes Invalid Notice & Order: AO Lacks Jurisdiction
Income Tax
Income Tax
Section 148 Notice Invalid; Should Have Followed Faceless Regime: Section 151A
Income Tax
Income Tax
HC Sets Aside Income Tax Order Due to Technical Glitch Preventing Petitioner’s Participation
Income Tax
Income Tax
