Show cause not giving minimum seven days to respond to proposed variation – Assessment order set aside In a recent…
New allegation added in order passed u/s 148A(d) not present in show cause notice u/s 148A. High Court declines interference.…
Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain…
Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…
A general statement that escapement of income is due to failure of assessee to disclose fully and truly all material…
Passing of order giving effect to appellate order if time barred, original assessment order would stand and assessee would be…
Notice u/s 148 for reassessment proceedings issued when the company was no longer in existence and was dissolved by the…
Notice u/s 148 issued prior to approval granted by competent authority bad in law In the instant case, the assessee…
CBDT extends time limit for passing order u/s 144C or issuance of notice u/s 148, sending intimation u/s 168(1) linking…
CBDT clarifies Instruction on issue of notice u/s 148 for instances considered as potential cases F. No.225/40/2021/ITA-IIGovernment of India Ministry…