Reply to the Notice issued under old provision of section 148
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Reply to the Notice issued under old provision of section 148 Old Section 148 has been totally replaced by New…
What to do on section 148
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- Delay in procedural compliance (filing Form 67) does not amount to misreporting under Section 270A(9)
- Can the Income Tax Department use electronic evidence in assessments or appeals without a Section 65B certificate of the Indian Evidence Act ?
- Notice u/s 148 served on the old email-id of the Assessee or wrong address is invalid
- Section 65B of the Indian Evidence Act, 1872 does not apply to assessment proceedings under the Income Tax Act, 1961.
- Stock in trade cannot be subject matter of addition u/s 56(2)(viia) as it is outside the meaning of the word ‘property’ as provided in clause (vii) : Mumbai ITAT
- CIT(A) is duty bound to follow his predecessors order on similar issue decided in another case: Mumbai ITAT
- PMLA accused has a right to get copies of material not even relied on by ED: SC
- No addition on ESI PF issue permissible under section 143(1) prior to Checkmate Judgement: Chhattisgarh HC
- Once the business receipts are accepted, no separate addition under Section 68 survives: ITAT Mumbai.
- Notice issued without complying with the CBDT instruction specifying the format for such notices is invalid
