Income Tax : Learn the updated provisions governing rectification, assessments, reassessments, and appeals under the Income-tax Act. This guide...
Income Tax : The article explains how the Finance Acts, 2025 and 2026 have reshaped the Updated Return regime under Section 139(8A). It highlig...
Income Tax : Learn how different types of income tax assessments are conducted under the Income-tax Act. The FAQs explain assessment procedures...
Income Tax : This article explains why reassessment proceedings may be invalid if the Assessing Officer merely relies on Investigation Wing rep...
Income Tax : A detailed overview of limitation periods prescribed under the Income-tax Act reveals how missing statutory deadlines can lead to ...
Income Tax : Discover how Finance Act 2021 revamped assessment and reassessment procedures under Income-tax Act, impacting notices, time limits...
Income Tax : Humble Representation for modification of Section 151 of the Income Tax Act relating to Sanction for issue of Notice under sec. 14...
Income Tax : Income Tax Gazetted Officers’ Association requested CBDT to issue Clarification in respect of the judgement of Hon’ble Supreme...
Corporate Law : Non- extension of the Time Barring Date for assessment of reopened cases and issuance of the notices for reopening – difficu...
Income Tax : Madras HC held that merely issuing a corrigendum acknowledging the return did not rectify the defective assessment process and ord...
Income Tax : ITAT held reassessment under Sections 147/148 invalid because it was based on a pre-1 April 2021 third-party search, requiring pro...
Income Tax : ITAT Mumbai quashed a Section 148 notice issued after the limitation under the first proviso to Section 149, holding the reassessm...
Income Tax : Gujarat HC quashed the reassessment proceedings after holding that ignoring the assessee's adjournment request violated natural ju...
Income Tax : ITAT Kolkata held that extensive documentary evidence, audited books, supplier confirmations and banking records established the g...
Income Tax : The department has identified high-risk cases through its Insight Portal for AYs 2022-25. It directs officers to initiate reassess...
Income Tax : Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for time-barring date of such cas...
Corporate Law : Income Tax Gazetted Officers’ Association (W.B.) Unit Date: 02.02.2023. To The Principal Chief Commissioner of Income Tax, W...
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...
Income Tax : Consequent to order passed by Allahabad High Court passing severe strictures and proposing to levy exemplary cost of Rs 50 lakhs i...
Bombay High Court quashes income tax reassessment against a housewife. Case involves property purchase by her husband. Details and analysis here.
In Mahabir Singh Joon Vs Income Tax Officer case, Delhi High Court dismisses writ petition challenging Section 148A(1)(d) order, finding service notice dispute not substantial.
Bombay High Court held that mandatory faceless procedure for issuance of notice u/s. 148 would not exclude the Central charges and International taxation charges from the application of the faceless mechanism as notified u/s. 144B r.w.s. 151A of the Act.
Explore the latest changes in Income Tax laws, including extinguishment of demands, return processing, form amendments, exemptions, and more. Stay informed with our detailed analysis.
Explore Muhammed C K Vs ACIT case, challenging notices under Section 148 of Income Tax Act. Analysis of legal procedure and High Court ruling.
Kerala High Court affirms that personal hearing is mandatory before issuing orders under Section 148A(d) of the Income Tax Act.
Kerala High Court rules that personal hearing is mandatory before passing an order under Section 148A(d) of the Income Tax Act.
Bombay High Court quashes reassessment notices against Godrej Industries, citing issuance beyond the limitation period. A landmark victory for corporate law.
Bombay High Court quashes income tax reassessment notice for Assessment Year 2013-2014 as time-barred. Detailed analysis of the case provided.
Discover the consequences of incorrect SFT reporting triggering U/s 148A notices under the Income Tax Act, 1961. Learn from a detailed case analysis and understand the implications for taxpayers.
