Tag: validity of notice u/s 148

Order us/ 148A(d) set aside as it was a reproduction of notice showing AO had not considered the petitioner’s response.  In a recent judgment, Hon’ble Delhi High Court has set aside order us/ 148A(d) as the order was a reproduction of the notice indicating that the AO had …

Section 5A of Income Tax Act is applicable only to division of income between spouses governed by Portuguese Civil Code. Section 5A does not deal with the division of assets. In a recent judgment, Bombay High Court has held that Section 5A of Income Tax Act 1961 is …

High Court directs CBDT to issue instruction u/s 119 for recalling notice issued to a dead person In a recent judgment, Hon’ble Bombay High Court while quashing a notice u/s 148 issued in the name of a deceased person, has advised CBDT to issue an instruction under Section …

Mere use of expression “Yes, I am satisfied” cannot be considered to be a valid approval u/s 148 – High Court In a recent judgment, the Hon’ble Delhi Court has held that the mere use of expression “Yes, I am satisfied” for issuance of notice under Section 148 …

Order u/s 148A(d) mentioning sale proceeds as income chargeable to tax quashed. Sale proceeds is not income chargeable to tax. SC declines to interfere with HC order. In a recent order, Hon’ble Supreme Court has declined to interfere with the order of Hon’ble Madhya Pradesh High Court quashing …

PCIT approval for re-opening only by putting signing was without application of mind -SC dismissed SLP  PCIT approval for re-opening only by signing was without application of mind –Supreme Court dismisses SLP of the Income Tax Department   In a recent judgment, Hon’ble Supreme Court has dismissed the …

Information from Investigating Wing cannot be sole basis for forming belief that income escaped assessment – High Court In a recent judgment, Hon’ble Delhi High Court has held that information received from Investigating Wing cannot be the sole basis for forming a belief that income of the assessee …

Notice can not be issued u/s 148 unless original return filed u/s 139(1) is processed – ITAT In a recent judgment, ITAT Delhi has quashed notice issued u/s 148 confirming the view that where the original return file u/s 139(1) was pending and not yet processed. ABCAUS Case …

Change of opinion not a jurisdictional issue-Writ Petition against notice u/s 148 was dismissed by the High Court due to alternative remedy. In a recent judgment, Hon’ble High Court of Jharkhand has dismissed a Writ Petition against notice u/s 148 holding that change in opinion cannot be said …

Legal representatives can not be proceeded without following provisions u/s 148A(b) – High Court In a recent judgment, the Hon’ble High Court of Rajasthan has held that proceedings under the liability created against legal representatives of deceased assessee can be initiated but only after compliance of mandatory provisions …