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#Section 149

Every article filed under the “Section 149” tag — analysis, news and updates.

533 articles
Income TaxReopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi
Income Tax

Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi

CA Vijayakumar Shetty9 months ago
Income TaxSection 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
Income Tax

Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi

CA Vijayakumar Shetty9 months ago
Income TaxSecond Reassessment Notice Cannot Cure Limitation Defect: ITAT Delhi
Income Tax

Second Reassessment Notice Cannot Cure Limitation Defect: ITAT Delhi

CA Vijayakumar Shetty9 months ago
Income TaxSecond Reopening Set Aside Due to Time-Barred Section 148 Proceedings
Income Tax

Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings

CA Vijayakumar Shetty9 months ago
Income TaxReassessment for AY 2015-16 Quashed as Time-Barred Under Law
Income Tax

Reassessment for AY 2015-16 Quashed as Time-Barred Under Law

CA Vijayakumar Shetty9 months ago
Income TaxCapital Gains Tax of ₹2.28-Crore was set aside on Housing Society for developer payments to members
Income Tax

Capital Gains Tax of ₹2.28-Crore was set aside on Housing Society for developer payments to members

RATHI9 months ago
Income TaxReassessment Notice Time-Barred Under Section 149, ITAT Quashes Case
Income Tax

Reassessment Notice Time-Barred Under Section 149, ITAT Quashes Case

CA Vijayakumar Shetty9 months ago
Income TaxSection 148 Reopening Notice Issued Late is Invalid: ITAT Delhi
Income Tax

Section 148 Reopening Notice Issued Late is Invalid: ITAT Delhi

CA Vijayakumar Shetty9 months ago
Income TaxSection 153C Bar After April 2021: Bulk Assessments Quashed by ITAT
Income Tax

Section 153C Bar After April 2021: Bulk Assessments Quashed by ITAT

CA Vijayakumar Shetty9 months ago
Income TaxITAT Mumbai Quashed Reassessment Due to Invalid Notice Under Extended Limitation
Income Tax

ITAT Mumbai Quashed Reassessment Due to Invalid Notice Under Extended Limitation

CA Sandeep Kanoi9 months ago
Income TaxITAT Mumbai: Invalid Section 148 Notice Leads to Deletion of Tax Demand
Income Tax

ITAT Mumbai: Invalid Section 148 Notice Leads to Deletion of Tax Demand

CA Vijayakumar Shetty9 months ago
Income TaxReassessment Notices Beyond Surviving Time Quashed by High Court
Income Tax

Reassessment Notices Beyond Surviving Time Quashed by High Court

CA Vijayakumar Shetty9 months ago
Company LawPrivate Complaints Barred for Company Fraud Without SFIO Approval
Company Law

Private Complaints Barred for Company Fraud Without SFIO Approval

CA Vijayakumar Shetty9 months ago
Income TaxReassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C
Income Tax

Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C

POONAM GANDHI9 months ago