Tag: validity of notice u/s 148

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 …

A fresh notice u/s 148 is required if AO wants to assessee any other income other than as per reasons recorded.  In a recent judgment, the Hon’ble Delhi High Court has reiterated that a fresh reopening notice u/s 148 is required if AO wants to assessee any other …

Order u/s 148A(d) quashed being beyond the scope of the notice issued under Section 148A(b). In a recent judgment, the Hon’ble Delhi High Court quashed order passed under Section 148A(d) being beyond the scope of the notice issued under Section 148A(b) as in the notice there was no …

Reopening quashed as AO failed to provide all information and relied upon material available alongwith notice u/s 148A(b) of the Income Tax Act, 1961 (the Act). In a recent judgment, ITAT Delhi quashed notice under section 148 as Assessing Officer failed to comply with the direction given by …

Reassessment quashed as the alleged transaction were clearly mentioned, reflected and contained in the Income Tax Returns filed by the assessee. In a recent judgment, Hon’ble High Court of Karnataka quashed reassessment proceedings as the transactions referred to in notice u/s 148A(b) and order passed u/s 148A(d) were …

Reopening proceedings upheld though the notice u/s 148 wrongly stated that no return was filed as reopening was not based on non-filing of ITR In a recent judgment, Hon’ble Bombay High Court upheld the initiation of reopening proceedings u/s 147 where though the notice u/s 148A(d) wrongly stated …

Minimum 7 days time to furnish reply to notice u/s 148A(b) was not required in cases covered by search – ITAT In a recent judgment, the ITAT Surat dismissed the jurisdictional challenge to the validity of notice u/s 148 on the ground of less than 7 days time …

Assessee being a non-tax payer, cannot be expected to view the Portal after a lapse of 8 eight years – High Court In a recent judgment, the Hon’ble Madras High Court has quashed reassessment order observing that a non-tax payer cannot be expected to view the Income Tax …

Notice u/s 148 sent to some incorrect e-mail ID held as non-est and bad in law. ITAT quashed re-assessment order. In a recent judgment, ITAT Delhi held that notice u/s 148 sent to some incorrect e-mail ID was non-est and bad in law. ITAT quashed re-assessment order. ABCAUS …