Section 148 Archives

No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC

The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI/Indian Citizen.

Case Briefs High Courts

ITAT, Delhi quashes reassessment made on basis of notice issued u/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs

“The reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.”

Case Briefs Supreme Court

Notice issued to Centre, RBI and the likes over need for expeditious disposal of trials under Section 138 of Negotiable Instruments Act

Supreme Court: Taking suo motu cognizance of the issue relating to the expeditious trial of cases under Section 138 of Negotiable Instruments

Case Briefs High Courts

Income Tax Assessing Officer has to dispose of objections before invoking re-assessment proceedings

Karnataka High Court: While delivering the judgment in the writ appeal filed under Section 4 of the Karnataka High Court Act praying