Read all Latest Updates on and about Section 148 of the Income Tax Act

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Reopening Assessments based only on Survey Material without Tangible Evidence of PE in India is not Valid: Delhi HC [Read Order]

Kavi Priya

In a recent ruling, the Delhi High Court held that the reopening of assessments based only on survey material, without any tangible evidence...

Reassessment based on Incorrect Facts not Valid: ITAT Quashes Notice u/s 148 [Read Order]

Income Tax Dept Cannot Issue Notice in Name of Deceased When Earlier Court Order Recognised Legal...

"Order Without Any Reasons Is No Order in the Eyes of Law": Himachal Pradesh HC Quashes Reassessment...

Salaried Taxpayer Wins ₹1.46 Lakh Income Tax Penalty Case Despite Misreporting: Here’s How [Read...

“Time Is to Be Calculated by the Calendar, Not the Clock”: Jharkhand HC Slams Income Tax Dept for Ignoring Timely Reply [Read Order]

In a recent ruling, the Jharkhand High Court held that a taxpayer’s reply submitted on the last permitted date must be considered by the Income Tax Department, and that deadlines should be counted ...

Himachal Pradesh High Court Stays Reassessment Proceedings Under Section 148, Awaits Supreme Court Verdict in Technical Textiles Case [Read Order]

In a recent ruling, the High Court of Himachal Pradesh at Shimla stayed reassessment proceedings initiated against Prakash Chand Jadaik under Section 148 of the Income Tax Act, 1961, pending the...

Punjab & Haryana HC Quashes JAO’s Notice Issued Without Jurisdiction, Says Notice Should Be Issued by FAO [Read Order]

The Punjab and Haryana High Court has quashed a notice issued by the Jurisdictional Assessing Officer (JAO) under Section 148of the Income Tax Act, 1961 and ruled that it should have been issued only...

Delhi HC Sets Aside Notice u/s 149(1)(a) of Income Tax Act Issued Beyond Period of Limitation [Read Order]

The High Court of Delhi, set aside a reassessment notice issued to the petitioner under The Court noted that the AO had initially dropped the reassessment proceedings through a reasoned order dated...

ITAT restores appeal to CIT(A) over property valuation, Citing assessee's inability to access Notice Through emails [Read Order]

The ITAT Cuttack Bench of the Income Tax Appellate Tribunal (ITAT) restored an assessee’s appeal to the CIT(A) over property valuation. This was due to the assessee’s lack of knowledge in ...

Dept Fails to Issue Mandatory Fresh 148A(b) Notice Post Faceless Reassessment Transition: Gujarat HC Quashes as Time-Barred [Read Order]

In a recent ruling, the Gujarat High Court held that a reassessment under the Income Tax Act is invalid if the department fails to issue a fresh notice under Section 148A(b) after the faceless...

Reassessment Notices Invalid if Issued Beyond Surviving Period, Even If 14-Day Reply Procedure Followed: Gujarat HC [Read Order]

The Gujarat High Court quashed a reassessment notice as invalid for being issued beyond the limitation period despite following the 14-day reply process under Ashish Agarwal.In a recent ruling, the...