CBDT instructs Income tax officer to complete 148/ 147 assessment before 31.05.2023
In the said instructions a video conference of Hon'ble CBDT chairman has been discussed wherein it has been mentioned that ...
Thursday, November 30, 2023
Tag: 148 notice
Digitally signing the notice does not satisfy that notice was issued to assessee: Bombay High Court [Read order]
In view of the discussion made above, we hold that mere digitally signing the notice is not the issuance of ...
Calcutta High court quashes proceedings u/s 148 for AY 2014-15 after 01.04.2021 stating the same as time barred [Read order]
However, those were interim stay but now Calcutta High court has issued a final order and quashed the notice issued ...
Interim stay granted by Bombay high court in relation to notice u/s 148 issued for AY 2013-14 [Read order]
In the above judgement the court has accepted the initial plea of the petitioner i.e. assessee and has been granted ...
![Interim stay granted by Punjab and Haryana High Court in case of 148 notice issued for AY 2013-14 as per CBDT instructions [Read order]](https://www.taxontips.com/wp-content/uploads/2022/08/Punjab-and-harayan-high-court-350x250.jpg)
Interim stay granted by Punjab and Haryana High Court in case of 148 notice issued for AY 2013-14 as per CBDT instructions [Read order]
In the above judgement the court has accepted the initial plea of the petitioner i.e. assessee and has granted interim ...
No new loss can be claimed in revised return which was not claimed in original return – Supreme Court
The assessee can file a revised return in a case where there is an omission or a wrong statement. But ...
Instructions issued by CBDT in response to judgement passed by Hon’ble Supreme court in case of notice issued u/s 148 after 01.04.2021
CBDT has issued this instructions while reading it with the extension provided in TOLA and stating that this will extended ...
Supreme court Judgement on controversial issue of notice u/s 148 issued after 01.04.2021 passed in favor of Revenue | Detailed analysis of full judgement
The Supreme court has not completely reversed judgement of High courts, as high courts have also mentioned that AO were ...
Hon’ble Supreme Court issued notice in relation SLP filed against Allahabad High court judgement of quashing section 148 notice issued after 01.04.2021
Recently we have seen various High Court's passing judgement in favour of assessee in relation to notice being issued u/s ...
Division bench of Madras High Court Quashes notice issued u/s 148 after 01.04.2021
In view of the ratio propounded by the Allahabad and Delhi High Courts on the subject, the reassessment notices under ...
Kolkata High court single bench judge quashes notice issued u/s 148 of the IT act issued after 01.04.2021
The below mentioned judgement was pronounced on 17.01.2022 in Kolkata High Court by Hon’ble Mr. Justice Md. Nizamuddin in case ...
Rajasthan High Court division bench also quashes 148 proceedings initiated after 01.04.2021 [Read order]
In the result we find that the notices impugned in the respective petitions are invalid and bad in law. The ...
Landmark Judgement: Allahabad High Court quashed notices issued under section 148 in old laws after 31.03.2021 | Income tax case law
The above judgement has been passed in case of Ashok Kumar Agarwal vs. Union of India through its Revenue Secretary ...
Rajasthan High court puts stay on Income tax reassessment proceedings under section 148 which were started in old provisions
Looking at the law it could be said that in the current scenario the proceedings would be dropped which have ...
Scrutiny Notice issued u/s 148 of the Income tax Act for AY 2013-14 to AY 2017-18 after 01.04.2021 stayed by High court
Section 148 of the Income tax Act deals with issuing notice to the assessee in the case where income has ...
-
GSTR 9/ 9C due date to be extended to 31.10.2020 | E-invoicing will be voluntary in the beginning
-
How to pay Membership and COP fees of ICAI for 2020-21 |
-
Code/ Nature of payment 6CR updated by NSDL in challan 281 for paying TCS on sale of goods
-
Are all the due dates of tax audit and Income tax return for FY 2019-20 extended to 31.03.2021 by the bill presented in Lok sabha Dt. 18.09.2020
-
SFT transaction mentioned in Form 26AS | What does it mean? | Who reports it? | SFT codes transaction type
- What is discard return? How to discard Income tax return? FAQ on discard return
- CGST Delhi East busts a syndicate of 48 fake firms availing fraudulent ITC of over ₹199 crores in “Operation Clean Sweep”, 3 arrested
- ITC reversal on account of Rule 37(A) by the recipient
- Inoperative PAN resulting in TDS notice to deduct TDS at the rate of 20%. Here’s why?
- Comparison between Section 115BAC before and after AY 2024-25
- Advisory for the procedures and provisions related to the amnesty for taxpayers for filing appeal under GST
- Statutory Compliance Calendar for November 2023 | Income tax, GST and various other laws
- Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration
- Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22
- GST revenue collection for October 2023 is second highest ever, next only to April 2023, at ₹1.72 lakh crore
TaxOnTips provides you all tax related solutions in easy way and update you with its regular updates & notifications Visit us for details.
We are based in Jaipur, India
