Jurisdiction to issue Notice u/s 148 of the Income Tax Act - ...

Court Invalidates Notice u/s 148 of Income Tax Act Due to Reliance on Borrowed Satisfaction.

October 15, 2013

Case Laws Income Tax AT

Jurisdiction to issue Notice u/s 148 of the Income Tax Act - Issuance of Notice u/s 148 for income escaping assessment on the basis of ‘Borrowed satisfaction’ - reassessment not valid - AT

View Source

← Previous Next →

Jurisdiction to issue Notice u/s 148 of the Income Tax Act - ...

Court Invalidates Notice u/s 148 of Income Tax Act Due to Reliance on Borrowed Satisfaction.

October 15, 2013

Case Laws Income Tax AT

You may also like:

The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

Notice u/s 148 - AO has not recorded any reasons for re-assessment proceedings and merely acted on the borrowed satisfaction recorded by another AO without jurisdiction...

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

Validity of reopening of assessment - Sanction for issue of notice u/s 151 - The High Court found that the AO had acted based on borrowed satisfaction and lacked...

The High Court held that for a valid reassessment notice u/s 148 of the Income Tax Act, the Revenue must comply with Section 151A, which mandates the issuance of such...

The High Court held that the notices issued u/s 148 for reassessment on or after April 1, 2021, are barred by limitation u/ss 148 and 149 of the Income Tax Act, 1961....

The High Court addressed the issue of faceless assessment of income escaping assessment u/s 151A scheme. It held that notices must be issued in a faceless manner as...

Validity of notice issued for re-assessment - satisfaction of requirement of section 151(2) before issuance of notice u/s 148 - it was a fit case for issuance of notice...

HC held that the second Section 148 notice was issued beyond the statutory limitation period of four years from the end of AY 2016-17. The first Section 148 notice was...

Reopening of assessment u/s 148 - period of limitation - High Court [2022 (11) TMI 1443 - ALLAHABAD HIGH COURT] has quashed the notice and assessment order once it is...

Reopening of assessment under old regime - scope of new regime - scope of TOLA - In this detailed judgement, the Court found that the notice issued under Section 148 was...

Issue of faceless assessment of income escaping assessment, where the notice u/s 148 of the Income Tax Act was issued by the Jurisdictional Assessing Officer (JAO)...

The High Court held that the Jurisdictional Assessing Officer (JAO) has valid jurisdiction to issue a notice u/s 148 for reopening of assessment, even in cases of search...

Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment...

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...

Quick Updates: