validity of notice u/s 148

  • Income Tax

Notice u/s 148A(b) issued by non-jurisdictional AO bad in law – ITAT

Notice u/s 148A(b) issued by non-jurisdictional AO bad in law – ITAT quashed order u/s 148A(d) In a recent judgment,…

2 weeks ago
  • Income Tax

Notice u/s 148A(b) giving less than seven days time to submit response quashed

Notice u/s 148A(b) giving less than seven days time to submit response quashed In a recent judgment, the Hon'ble High…

3 weeks ago
  • Income Tax

ITAT is required to follow Jurisdictional High Court instead of order of Co-ordinate Bench

ITAT is required to follow the Hon’ble Jurisdictional High Court instead of orders of Co-ordinate Bench - ITAT In a…

3 weeks ago
  • Income Tax

High Court quashed reopening on the incorrect presumption that no return filed

High Court quashed reopening of assessment on the incorrect presumption that no return of income had been filed Re-assessment order…

2 months ago
  • Income Tax

Notice u/s 148 quashed as time to issue notice u/s 143(2) for assessment u/s 143(3) had not expired

Notice u/s 148 quashed as time period to issue notice u/s 143(2) for conducting assessment u/s 143(3) had not expired.…

2 months ago
  • Income Tax

Order u/s 148A(d) quashed as correct amount of cash deposit was less than Rs. 50 lakhs

Reopening order u/s 148A(d) quashed as correct amount of cash deposit in bank was less than Rs. 50 lakhs In…

3 months ago
  • Income Tax

HC stays re-assessment order u/s 148A(d) passed ignoring objections of assessee

High Court stays re-assessment proceedings as order u/s 148A(d) was passed ignoring objection of assessee. High Court stays re-assessment proceedings…

3 months ago
  • Income Tax

Escapement of income u/s 147 has to be established with concrete information – HC

Escapement of income u/s 147 has to be established with concrete information under amended Act- High Court In a recent…

4 months ago
  • Income Tax

New allegation added in order passed u/s 148A(d). High Court declines interference.

New allegation added in order passed u/s 148A(d) not present in show cause notice u/s 148A. High Court declines interference.…

5 months ago
  • Income Tax

High Court declines to interfere under writ jurisdiction at conclusion stage of re-assessment

High Court declines interference under writ jurisdiction at conclusion stage of re-assessment proceedings. In a recent order, the Hon'ble Allahabad…

5 months ago