Section 148 – Page 2 – smeaccountant

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Rajasthan High Court Quashes Section 148 Reassessment Notice for Assessment Year 2017-18

Rajasthan High Court sets aside Section 148 notice for AY 2017-18, ruling it time-barred and invalidly issued by the Jurisdictional Assessing Officer.

Prasenjit Bhowmik September 19, 2026

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ITAT Chennai Remands Section 148 Reassessment After Retrospective Tax Amendment

ITAT Chennai restores a Section 148 reassessment appeal following the Finance Act 2026 retrospective amendment that invalidated the previous CIT(A) ruling.

Prasenjit Bhowmik September 14, 2026

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Punjab and Haryana High Court Strikes Down Section 147A on Reassessment Notices

The Punjab and Haryana High Court invalidates Section 147A and rules that jurisdictional assessing officers cannot issue Section 148 notices.

Prasenjit Bhowmik September 13, 2026

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ITAT Hyderabad Invalidates Section 148 Notice Issued on 1 April 2021

ITAT Hyderabad quashes reassessment for AY 2016-17, ruling that a Section 148 notice issued on 1 April 2021 is invalid under the new tax regime.

Prasenjit Bhowmik September 11, 2026

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Telangana High Court Quashes Income Tax Reassessment Notices Issued After March 31 2021

The Telangana High Court has ruled that Section 148 income tax reassessment notices dispatched on or after April 1 2021 are time-barred and invalid.

Prasenjit Bhowmik September 11, 2026

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ITAT Chandigarh Quashes Time-Barred Section 148 Notice for AY 2015-16

ITAT Chandigarh sets aside a time-barred Section 148 notice issued on April 1, 2022, for assessment year 2015-16, invalidating related penalties.

Prasenjit Bhowmik September 6, 2026

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Understanding Foreign Assets Income Tax Notices and Schedule FA Compliance

Learn about foreign assets income tax notices, Schedule FA disclosures, Section 131 and 148 proceedings, and the Black Money Act regulations.

Prasenjit Bhowmik September 5, 2026

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Gujarat High Court Rules Reassessment Based on Examined Issues is Change of Opinion

Gujarat High Court quashes Section 148 tax reassessment for AY 2012-13, ruling that reopening based on previously examined scrutiny issues is a change of opinion.

Prasenjit Bhowmik September 5, 2026

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Hyderabad ITAT Rules Reassessment on Existing Material Constitutes Change of Opinion

The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has issued a significant ruling concerning tax reassessment procedures. According to official reports, the tribunal quashed a reopening notice under…

Prasenjit Bhowmik August 22, 2026

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1 April Notice Date Prevails Over 31 March: Rajkot ITAT Quashes ₹1.33 Cr Penny-Stock Addition

Discover how the Rajkot ITAT quashed a 1.33 crore tax addition, ruling that an April 1 notice date invalidates older reassessment procedures.

Prasenjit Bhowmik August 21, 2026