Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Reopening notice u/s 148A(b) - validity of order passed u/s ...

Case Laws     Income Tax

May 29, 2023

Reopening notice u/s 148A(b) - validity of order passed u/s 148A(d) and u/s 148 - HC set aside the notice u/s 148 and order u/s 148(b) and directed AO to furnish the documents/material to the petitioner in support of the notice issued u/s 148A(b) within two weeks to enable the petition to file the reply accordingly - the apex court has dismiss the SLP of the petitioner assessee as withdrawn - SC

View Source

 


 

You may also like:

  1. Reopening of assessment u/s 147 - Validity of notice issued u/s 148 and 148A(b) - the notice issued under Section 148A(b) of the Act should have clearly brought out the...

  2. Reopening of assessment - notice issued u/s 148A(b) - Mistake in notice issued - The impugned order passed u/s 148A(d) and the impugned notice issued under Section 148...

  3. Validity of reopening of assessment - High Court quashed the notice on the ground that, (a) that approval for issuance of notice under Section 148A(d) of the Act has not...

  4. Reopening of assessment u/s 147 - Scope of new regime of Section 148A - The principle of law, as explained by the Supreme Court, in the case of GKN Driveshaft (India)...

  5. Provisions and requirements for reopening an assessment u/s 147 of the Income Tax Act, 1961, as amended. It emphasizes that mere 'change of opinion' without any new...

  6. Reopening of assessment u/s 147 - reasons to believe - notice u/s 148A(b) - the case of the petitioner is covered by information specified in Explanation 1(i) of Section...

  7. Reopening of assessment u/s 147 - time for issuance of notice under Section 148 - Individual identity of Section 148 as prevailing prior to amendment - applicability of...

  8. Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

  9. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

  10. Reopening of assessment u/s 147 - Individual identity of Section 148 as prevailing prior to amendment - applicability of the newly inserted provisions of Section 148A...

  11. Validity of reopening of assessment - scope of old unamended law and new inserted section 148A - The High court held that notices issued under the newly inserted Section...

  12. Reopening of assessment u/s 147 - Validity of approval u/s 151 - notice not issued by Faceless Assessing Officer (FAO) - There is no concurrent jurisdiction for Joint...

  13. Reopening of assessment u/s 147 - reason to believe - new regime u/s 148A - The High Court held that, the amended provisions require a prima facie satisfaction of income...

  14. Reopening of assessment u/s 147 - old and new provisions - When the reassessment notice issued under the unamended provision is directed to be treated and deemed to have...

  15. Reopening of assessment - notice to petitioner u/s 148A(b) - any observations of the assessing authority while passing order u/s 148A(d) with regard to merits of...

 

Quick Updates:Latest Updates