validity of notice u/s 148

  • Income Tax

Reopening based on AIR information after sending query letter was not without application of mind

Reopening by issue of notice u/s 148 on the basis of AIR information after sending query letter to assessee was…

6 years ago
  • Income Tax

Reopening notice after 4 year when escaped income less than 1 lakh is time barred – ITAT

Reopening notice after 4 year when escaped income less than 1 lakh is time barred and not tenable in the…

6 years ago
  • Income Tax

Income Tax Notice served on security guard at factory was validly and properly served – High Court

Income Tax Notice served on security guard at factory held validly and properly served under the provisions of Section 282(2)…

6 years ago
  • Income Tax

No question of Change in Opinion when subject matter income not shown in original return

No question of change of opinion when subject matter income not shown in original return or was not the subject…

6 years ago
  • Income Tax

Reopening quashed as assessee was only a benamidar of alleged bank accounts

Reopening quashed as assessee was only a benamidar of alleged bank accounts and no action was taken against the real…

6 years ago
  • Income Tax

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for share allotment in Young Indian

Set back to Rahul and Sonia Gandhi on reopening of income tax cases for Young Indian share allotment not disclosed…

6 years ago
  • Income Tax

High court orders inquiry for manipulation / back dating of reasons to believe by AO

High court orders inquiry for manipulation of reasons to believe and role of the AO. Recommends strict disciplinary action for…

6 years ago
  • Income Tax

Repetition in calculating amount of escaped income was non-application of mind by AO – High Court

Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief…

6 years ago
  • Income Tax

Reasons recorded for reopening without quantifying amount escaped. Notice u/s 148 held null and void ab-initio

Reasons recorded for reopening without quantifying amount escaped. Notice issued u/s 148 and reassessment proceedings held null and void ab-initio.…

6 years ago
  • Income Tax

Income tax notice issued in the name of dead person is illegal, Revenue can not plead ignorance – HC

Income tax notice issued in the name of dead person is illegal. Revenue can nor plead ignorance as there is…

6 years ago