Income Tax - Highlights / Catch Notes

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

High Court Nullifies Reopening Notice u/ss 148 & 148A(d); Directs AO to Provide Supporting Documents in 2 Weeks.

May 29, 2023

Case Laws Income Tax SC

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to enable the petition to file the reply accordingly - the apex court has dismiss the SLP of the petitioner assessee as withdrawn - SC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

← Previous Next →

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

High Court Nullifies Reopening Notice u/ss 148 & 148A(d); Directs AO to Provide Supporting Documents in 2 Weeks.

May 29, 2023

Case Laws Income Tax SC

You may also like:

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...

The provisions relating to assessment and reassessment under the Act are proposed to be rationalized. Key amendments include: substituting sections 148 and 148A to...

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...

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...

AO issued notice u/s 148A(b) alleging petitioner received accommodation entries from entities controlled by Sh. Joginder Pal Gupta. Petitioner denied receiving any...

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...

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...

This case deals with the validity of assessment proceedings initiated against an amalgamated company for the assessment year 2018-19. The key points are: The Assessing...

Reopening of assessment - AO was not aware about the death of the assessee at the relevant time when he issued notice under section 148 of the Act. Therefore, notice...

Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure...

The High Court held that the provisions of Section 144B read with Section 151A, which mandate a faceless assessment mechanism, are applicable to cases involving central...

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...

The respondent passed an order u/s 148A(d) and issued a consequential notice u/s 148 based on information gathered during a surprise check conducted by enforcement...

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...

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...

Quick Updates: