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Kiran Agarwal challenges an order under Section 148A(d) of the Income Tax Act, citing jurisdictional issues. Calcutta High Court quashes the order due to non-compliance with approval formalities.
Sahil Infra Creative Pvt Ltd Vs ITO (Gujarat High Court) The position which unfolds in this case is that the petitioner assesse had filed its objections to the notice for reassessment under section 148 unamended issued to him, however, the Assessing Officer never attended to the objections dated 12.10.2022 and left it undecided. Thereafter, the […]
PCIT Vs Abhisar Buildwell P. LTD. (Supreme Court of India) Clarification application file by Revenue on issue of permitting 148 notice dismissed by Supreme Court with liberty to Revenue to file Review application. Further in case such review application is filed it will be heard in open court . We observe that as we have […]
PCIT from whom approval has been taken is not specified authority for approval under Section 148 and Section 148A of Income Tax Act, 1961.
CIT(A) was not right in levying interest under Section 234A of the Act when the return was filed under Section 148 itself and therefore, the interest should be charged from the date of notice under Section 148 of the Act itself and not from the date of return filed under Section 139 or it is due date under Section 139.
Section 148A(b) Notice is not expected to be as detailed as assessment order and it would suffice that reassessment reasons broadly outlined
Section 148 notice issued on non-existing company in spite of revenue having notice and knowledge of non-existence of such Company is quashed
Delhi High Court sets aside a tax notice against Majestic Handicraft Private Limited, challenging the claim of accommodation entries.
Section 148 notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company
This is not a case where the petitioner has approached this writ court immediately after getting notice under Section 148A(b) of the Act or after passing the order under Section 148A(d) of the Act
