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#Section 149

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

479 articles
Income TaxP&H HC Quashes time-barred Reassessment Notices for AY 2015-16
Income Tax

P&H HC Quashes time-barred Reassessment Notices for AY 2015-16

CA Sandeep Kanoi1 year ago
Income TaxTime Barred Section 148 Notice: ITAT Mumbai Quashes Reassessment
Income Tax

Time Barred Section 148 Notice: ITAT Mumbai Quashes Reassessment

CA Sandeep Kanoi1 year ago
Income TaxITAT Raipur Annuls Reassessment for Time-Barred Section 148 Notices
Income Tax

ITAT Raipur Annuls Reassessment for Time-Barred Section 148 Notices

CA Sandeep Kanoi1 year ago
Income TaxITAT Raipur Quashes Reassessment Due to Time-Barred Notice
Income Tax

ITAT Raipur Quashes Reassessment Due to Time-Barred Notice

CA Sandeep Kanoi1 year ago
Income TaxMadras HC Quashes Reassessment Notice on Limitation Grounds
Income Tax

Madras HC Quashes Reassessment Notice on Limitation Grounds

CA Sandeep Kanoi1 year ago
Income TaxITAT Chennai Quashes Time-Barred Reassessment Citing SC’s Rajeev Bansal Ruling
Income Tax

ITAT Chennai Quashes Time-Barred Reassessment Citing SC’s Rajeev Bansal Ruling

CA Sandeep Kanoi1 year ago
Income TaxReassessment notice sustainable as issued within extended time limit under TOLA
Income Tax

Reassessment notice sustainable as issued within extended time limit under TOLA

POONAM GANDHI1 year ago
Custom DutyMadras HC Upholds Shipping Bill Conversion Beyond Time Limit
Custom Duty

Madras HC Upholds Shipping Bill Conversion Beyond Time Limit

CA Sandeep Kanoi1 year ago
Income TaxSeized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
Income Tax

Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice

POONAM GANDHI1 year ago
Income TaxSection 148 Reassessment Beyond Section 149 Time Limit is Unsustainable: Madras HC
Income Tax

Section 148 Reassessment Beyond Section 149 Time Limit is Unsustainable: Madras HC

POONAM GANDHI1 year ago
Income TaxReassessment u/s 148 Quashed for Change of Opinion: Tripura HC
Income Tax

Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC

POONAM GANDHI1 year ago
Income TaxNotice U/S 148 Invalid if issued Without Proper Section 151 Sanction: Delhi HC
Income Tax

Notice U/S 148 Invalid if issued Without Proper Section 151 Sanction: Delhi HC

POONAM GANDHI1 year ago
Income TaxSection 153C Amendment not applicable to searches before June 1, 2015: SC
Income Tax

Section 153C Amendment not applicable to searches before June 1, 2015: SC

CA Sandeep Kanoi1 year ago
Income TaxSix-Year Tax Assessment for Third Parties Begins on AO’s Receipt of Seized Materials: SC
Income Tax

Six-Year Tax Assessment for Third Parties Begins on AO’s Receipt of Seized Materials: SC

CA Sandeep Kanoi1 year ago