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Number of notices that can be issued under section 148

S. 148 Notice to every partner in the case of a firm is not necessary

Goods not physically bearing brand name sold from branded outlets not eligible for SSI Exemption – SC

Payment of Advance Tax / TDS cannot tantamount to disclosure of total income – SC

Vehicle financier eligible for depreciation on vehicle not registered it its name – SC

Supreme Court guidelines in relation to public interest litigations

Fresh notice is not necessary when reassessment is set aside for non-observance of natural justice

Khaps’ diktat on women’s dress & cell phone unlawful – SC

Notice u/s. 148 gives jurisdiction to AO to proceed to make reassessment

A cheque, unless dishonoured, is payment & relates to dates of receipt -SC

Activity involving offer of plots for sale with assurance of development of infrastructure/amenities, lay-out approvals etc. is a ‘service

SC directs Sahara to deposit amount refundable to investors with SEBI

Mere filing of Appeal does not operate as a stay or suspension of Order appealed against

Assessee entitled to Interest on interest for delayed payment of refund -SC
Explore the latest supreme court judgements on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
