Validity of notice u/s 148 - issue examined while passing the ...

Income Tax

April 19, 2019

Validity of notice u/s 148 - issue examined while passing the order of regular assessment - reasons recorded in support of the impugned notice was merely on the basis of borrowed satisfaction of the audit party - impugned notice bad

View Source

← Previous Next →

Validity of notice u/s 148 - issue examined while passing the ...

Income Tax

April 19, 2019

You may also like:

Re opening of assessment - before issuance of notice u/s 148 reasons were recorded for one issue only - reaons for other two issues were recorded after issuance of ...

Reassessment - Validity of notice u/s 148 of the Act – Reason to believe – The material found in post search enquiries could form a “reason to believe“ that income had...

Validity of notice under Section 143(2) - regular assessment - the notice issued after the period of limitation could not be held against the assessee - HC

Reassessment - validity of notice issued u/s 148 - the Tribunal could not have gone into the adequacy and sufficiency of reasons - HC

Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

Validity of re-assessment notice - The reasons to believe were recorded after the order passed by the Commissioner (Appeals) - revenue is in appeal against the order -...

Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

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...

Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

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’ -...

Quick Updates: