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#Section 149

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

530 articles
Income TaxReassessment Notice invalid if approved by JCIT instead of Pr.CIT after four years
Income Tax

Reassessment Notice invalid if approved by JCIT instead of Pr.CIT after four years

CA Vijayakumar Shetty11 months ago
Income TaxITAT Delhi Quashes Section 147 and 148 Proceedings Over Improper Section 151 Sanction
Income Tax

ITAT Delhi Quashes Section 147 and 148 Proceedings Over Improper Section 151 Sanction

CA Vijayakumar Shetty11 months ago
Income TaxReassessment Notices Quashed: Time-Bar under Rajeev Bansal & Invalid Section 151 Approval
Income Tax

Reassessment Notices Quashed: Time-Bar under Rajeev Bansal & Invalid Section 151 Approval

CA Vijayakumar Shetty11 months ago
Income TaxReassessment Quashed for Using Section 147 Instead of Mandatory Section 153C
Income Tax

Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C

CA Vijayakumar Shetty11 months ago
Income TaxITAT Jaipur quashes Reassessment Beyond Six Years for Being Time-Barred
Income Tax

ITAT Jaipur quashes Reassessment Beyond Six Years for Being Time-Barred

CA Vijayakumar Shetty11 months ago
Income TaxMandatory approval required from Higher Authority for issuing notice u/s 148 after expiry of 3-Year Limitation
Income Tax

Mandatory approval required from Higher Authority for issuing notice u/s 148 after expiry of 3-Year Limitation

RATHI11 months ago
Income TaxDelhi HC Rules Reassessment Proceedings Beyond Limitation Invalid
Income Tax

Delhi HC Rules Reassessment Proceedings Beyond Limitation Invalid

CA Sandeep Kanoi11 months ago
Income TaxDelhi HC Sets Aside Late Reassessment Notices Following SC Guidance
Income Tax

Delhi HC Sets Aside Late Reassessment Notices Following SC Guidance

CA Sandeep Kanoi11 months ago
Income TaxReassessment notice u/s. 148 quashed as issued after expiry of limitation period prescribed u/s. 149
Income Tax

Reassessment notice u/s. 148 quashed as issued after expiry of limitation period prescribed u/s. 149

POONAM GANDHI11 months ago
Income TaxSection 148 Notice Issued After Limitation Quashed by Karnataka High Court
Income Tax

Section 148 Notice Issued After Limitation Quashed by Karnataka High Court

CA Sandeep Kanoi11 months ago
Custom DutyRefund claim of excess CVD filed after one year is rejected as time barred
Custom Duty

Refund claim of excess CVD filed after one year is rejected as time barred

POONAM GANDHI11 months ago
Income TaxReassessment held invalid as approval u/s. 151 granted in mechanical manner
Income Tax

Reassessment held invalid as approval u/s. 151 granted in mechanical manner

POONAM GANDHI11 months ago
Income TaxITAT Delhi Quashes Reassessment for AY 2015-16 as Notice Issued Beyond Limitation Period
Income Tax

ITAT Delhi Quashes Reassessment for AY 2015-16 as Notice Issued Beyond Limitation Period

CA Sandeep Kanoi11 months ago
Income TaxApproval from PCIT Instead of PCCIT Invalidates Section 148 Notice: ITAT Pune
Income Tax

Approval from PCIT Instead of PCCIT Invalidates Section 148 Notice: ITAT Pune

CA Sandeep Kanoi11 months ago