Judgement

The Gujarat High Court disposes Section 148 reassessment plea following Supreme Court’s Ashish Agarwal ruling.

 Reassessment Notices Issued Under Unamended Section 148 to Be Governed by Supreme Court Directions

News

The Supreme Court will examine whether regular Assessing Officers can legally issue reassessment notices under the retrospectively inserted Section 147A.

Supreme Court to Examine Section 147A Validity: Can Jurisdictional Assessing Officers Continue Issuing Reassessment Notices?

ITAT remands the Section 148 reassessment case to CIT(A), awaiting the High Court’s ruling on retrospective validation of JAO-issued notices.

Reassessment Notice by JAO or FAO? ITAT Remands Case to CIT(A) Amid Retrospective Validation of Section 148 Notices

The ITAT Delhi ruled refund cannot be denied merely because return was filed after Reassessment Notice


ITAT Allows Refund of Excess TDS Claimed in Return Filed Under Section 148

ITAT Delhi held that an ITO lacked pecuniary jurisdiction to issue a Section 148 reassessment notice where the taxpayer’s returned income exceeded Rs 20 lakh, rendering the proceedings void ab initio.

ITAT Rules Reassessment Notice Issued by ITO Invalid for Taxpayer With Income Above Rs 20 Lakh, Holds Proceedings Void Ab Initio

ITAT held that a reassessment notice issued without approval from the prescribed authority under Section 151 of the Income-tax Act is invalid and unsustainable in law.

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Reassessment Notices Issued Under Unamended Section 148 to Be Governed by Supreme Court Directions

Supreme Court to Examine Section 147A Validity: Can Jurisdictional Assessing Officers Continue Issuing Reassessment Notices?

Reassessment Notice by JAO or FAO? ITAT Remands Case to CIT(A) Amid Retrospective Validation of Section 148 Notices

ITAT Allows Refund of Excess TDS Claimed in Return Filed Under Section 148

ITAT Rules Reassessment Notice Issued by ITO Invalid for Taxpayer With Income Above Rs 20 Lakh, Holds Proceedings Void Ab Initio

Reassessment Notice Issued Without Correct Authority’s Approval Is Invalid, Rules ITAT