![Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070669-non-compliance-amended-provisions-s148a-s-151-itat-invalidates-reassessment-notice-issued-after-5-years-taxscan.webp "Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]")
Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) invalidated a reassessment notice issued for the Assessment Year (AY) 2014-15, citing...
![Proceedings u/s 148 A of Income Tax Act is Invalid when Rejecting Response furnished by Assessee Solely for Information on Portal : Delhi HC sets aside order [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/250x150_2041300-income-tax-proceedings-income-tax-act-taxscan.webp "Proceedings u/s 148 A of Income Tax Act is Invalid when Rejecting Response furnished by Assessee Solely for Information on Portal : Delhi HC sets aside order [Read Order]")
![Challenge to S. 148A Order of Income Tax Not Maintainable under Article 226 Without Exceptional Grounds: Kerala HC dismisses Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Kerala-HC.jpg "Challenge to S. 148A Order of Income Tax Not Maintainable under Article 226 Without Exceptional Grounds: Kerala HC dismisses Petition [Read Order]")
![Invalid Bank Account in ITR Filed: Rajasthan HC Sets aside Proceedings u/s 148AÂ of Income Tax Act due to Procedural Violation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Bank-Account-ITR-filed-Rajasthan-HC-Income-Tax-Act-Procedural-Violation-taxscan.jpg "Invalid Bank Account in ITR Filed: Rajasthan HC Sets aside Proceedings u/s 148AÂ of Income Tax Act due to Procedural Violation [Read Order]")
![Reply to SCN issued Submitted before Passing Order: Kerala HC sets aside Order Passed u/s148 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Reply-to-SCN-Submitted-before-Passing-Order-Kerala-HC-Order-148-of-Income-Tax-Act-taxscan.jpg "Reply to SCN issued Submitted before Passing Order: Kerala HC sets aside Order Passed u/s148 of Income Tax Act [Read Order]")
'He Who Heard Must Decide Or He Who Decides Must Hear': Kerala HC quashes Income Tax order passed by Officer who did not Hear the Case [Read Order]
The Kerala High Court has viewed that the doctrine 'he who heard must decide or he who decides must hear' applies to statutory authorities. The court held that if the income tax officer who...
![He Who Heard Must Decide Or He Who Decides Must Hear: Kerala HC quashes Income Tax order passed by Officer who did not Hear the Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/income-Tax-order-Kerala-High-Court-applies-to-statutory-authorities-gross-violation-principles-of-natural-justice-taxscan.jpg "He Who Heard Must Decide Or He Who Decides Must Hear: Kerala HC quashes Income Tax order passed by Officer who did not Hear the Case [Read Order]")
Dispute over Non-Communicated Extension and Lack of required Approval in Order u/s 148A (d): Delhi HC to Hear matter on 26th July 2024 [Read Order]
The Delhi High Court is set to hear a dispute on July 26, 2024, concerning a non-communicated extension and the lack of required approval in an order under Section 148A (d) of the Income Tax Act,...
![Dispute over Non-Communicated Extension and Lack of required Approval in Order u/s 148A (d): Delhi HC to Hear matter on 26th July 2024 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-High-Court-Delhi-High-Court-is-set-to-hear-a-dispute-Lack-of-required-Approval-Dispute-over-Non-Communicated-Extension-taxscan.jpg "Dispute over Non-Communicated Extension and Lack of required Approval in Order u/s 148A (d): Delhi HC to Hear matter on 26th July 2024 [Read Order]")
![Benefit from Arranged Accommodation Entries is Unaccounted Money: Calcutta HC Dismisses Writ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Benefit-Arranged-Accommodation-Entries-Unaccounted-Money-Calcutta-HC-Dismisses-Writ-high-court-taxscan.jpg "Benefit from Arranged Accommodation Entries is Unaccounted Money: Calcutta HC Dismisses Writ [Read Order]")
Sufficiency of Reasons and Findings in Order u/s 148A(d) of Income Tax Act cannot be Scrutinized by Writ Court on Assessing Officer Acting Judiciously: Calcutta HC [Read Order]
A Single Bench of the Calcutta High Court observed that the sufficiency of reasons and findings in order under Section 148A(d) of the Income Tax Act, 1961 cannot be scrutinized by a writ court. By...
![Sufficiency of Reasons and Findings in Order u/s 148A(d) of Income Tax Act cannot be Scrutinized by Writ Court on Assessing Officer Acting Judiciously: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Sufficiency-Sufficiency-of-Reasons-and-Findings-in-Order-Reasons-and-Findings-Order-Income-Tax-Act-Income-Tax-Scrutinized-by-Writ-Court-Writ-Court-Assessing-Officer-Judiciously-Calcutta.jpg "Sufficiency of Reasons and Findings in Order u/s 148A(d) of Income Tax Act cannot be Scrutinized by Writ Court on Assessing Officer Acting Judiciously: Calcutta HC [Read Order]")
![Failure to Communicate Adjournment Invalidates the Order u/s 148(A) :Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Communicate-Adjournment-Order-Gujarat-High-Court-taxscan.jpg "Failure to Communicate Adjournment Invalidates the Order u/s 148(A) :Gujarat HC [Read Order]")
Income Tax Notice u/s 148A cannot be Vague: Delhi HC rules Missing of Foundational Allegation cannot be Compensated by Issuing Supplementary Notice [Read Order]
The Delhi High Court, while quashing a pre-consultation notice under the provisions of section 148A of the Income Tax Act, 1961 held that such notice cannot be vague. Quashing the impugned notice,...
![Income Tax Notice u/s 148A cannot be Vague: Delhi HC rules Missing of Foundational Allegation cannot be Compensated by Issuing Supplementary Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Notice-Delhi-HC-Notice-taxscan.jpeg "Income Tax Notice u/s 148A cannot be Vague: Delhi HC rules Missing of Foundational Allegation cannot be Compensated by Issuing Supplementary Notice [Read Order]")