Tag: validity of notice u/s 148

Reopening on the allegation of non disclosure of illegal mining was quashed as Apex Court did not declare it illegal till the date of its decision In a recent judgment Hon’ble Supreme Court dismissed the SLP of the Revenue against the order of the High Court quashing reopening …

Order u/s 148A(d) set aside as sanctioning authority wrongly recorded that no response was filed in response to the notice issued u/s 148A(b). In a recent judgment, Hon’ble Calcutta High Court held that the order u/s 148A(d) was vitiated as the sanction granting authority had wrongly recorded that …

AO not bound to bring on record an acknowledgment of service of the notice which is issued by registered post / speed post to the correct address. In a recent judgment, Hon’ble Supreme Court has dismissed Special Leave Petition (SLP) against the judgment of the Delhi High Court …

Merely non furnishing of purchase & sale register would not amount to escapement of income In a recent judgment, the Hon’ble Supreme Court dismissed the SLP against the judgment of Gujarat High Court holding that and merely non furnishing of purchase and sale register would not amount to …

Time for compliance of notice is to be calculated not by the clock but by the calendar. – order u/s 148A(d) quashed Time for compliance of a notice is to be calculated not by the clock but by the calendar. In a recent judgment, Hon’ble Jharkhand High Court …

Escapement of income is to be examined in the original return and not the return filed in response to notice u/s 148 of the Act – ITAT In a recent judgment, ITAT Chennai has quashed the reassessment order observing that the issue whether the assessee has underdeclared income …

Travel back theory as propounded by the CBDT Instruction is against the spirit of the ratio laid down by the Hon’ble Apex Court in Ashish Agarwal case – ITAT In a recent judgment, ITAT Jaipur has held that travel back theory as propounded by the CBDT Instruction is …

Non response to show-cause notice u/s 148A(b) would not make the otherwise invalid show-cause notice good – High Court In a recent judgment Patna High Court has held that incorrect information furnished in notice u/s 148(A)(b) which was not supported by any material vitiated the proceeding under section …

Limitation to issue notice 148 to legal representative do not apply from the first notice issued to deceased father  – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has held that limitation to issue notice 148 of the Income Tax Act, 1961 to the legal …

Jurisdiction assumed u/s 148 on borrowed satisfaction without any live link between information and material on record – Supreme Court declined to entertain Department  In a recent judgment, Hon’ble Supreme Court declined to interfere with High Court order quashing notice under section 148 when Assessing Officer assumed jurisdiction …