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

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Lack of Jurisdiction Disqualifies Entire Tax Proceedings against NRI: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, recently held that a lack of proper jurisdictional authority and improper notice service...

Application of Section 44AD: ITAT Rules Gross Deposits Taxable at 8% for Retail Business Assessment...

ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility...

Reassessment without 'Reasons to Believe': ITAT Restores Matter to CIT(A) [Read Order]

ITAT Dismisses Revenue's Appeal Against Sun Gold Capital Limited due to Low Tax Effect as per CBDT...

Clerical Errors in Reassessment Notices can be Rectified but Ignoring Apparent Mistakes in Assessment Order is Unsustainable: Delhi HC [Read Order]

In a recent ruling, the Delhi High Court stated that clerical mistakes in reassessment notices can be corrected, but ignoring clear errors in assessment orders is not acceptable. The case...

CIT(A) Must Decide on Merits Even in Ex Parte Cases: ITAT Remands Income Addition Dispute Matter [Read Order]

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter concerning the income addition dispute citing that the Commissioner of Income Tax (Appeals) [CIT(A)] failed to...

No Income Tax Reassessment Notice u/s 148 May be Issued after Statutory Limitation: Rajasthan HC refers SC Decision in Rajeev Bansal [Read Order]

The Rajasthan High Court recently ruled referred to the Supreme Court decision in Union of India & ors. Vs. Rajeev Bansal (2024) to hold that reassessment notice under Section 148 of the Income...

Notice u/s 148 Invalid due to Expired Limitation Period: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT), held that the notice issued under Section 148 of the Income Tax Act, 1961, to the assessee for the assessment year (AY) 2015-16 was...

Notice u/s 148 issued by AO beyond Stipulated period u/s 149(1)(a): ITAT dismisses Revenue Appeal [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) dismissed an appeal filed by the revenue by upholding the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] that a notice...

Bombay HC Quashes Income Tax Reassessment Order Against Oxford University Press Merely of Future Expected Change in Tax Rate [Read Order]

In a recent case on Oxford University Press, the Bombay High Court has ruled that unless the "jurisdictional parameters" of Section 148 of the Income Tax Act, 1961 are met, the mere fact that the tax...

AO must issue Speaking Orders Against Assessee's Written Objections: Calcutta HC Upholds ITAT Order [Read Order]

The Calcutta High Court recently affirmed an ITAT ruling that removed an assessee's income addition of more than ₹4 crore made in a reassessment proceeding under the Income Tax Act, 1961. The...

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