Tag Archives: Section 148 income tax

Notice issued in name of dead person isn’t binding on legal representative : ITAT

By | May 10, 2019

The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to… Read More »

Writ petition could be filed if reasons for Reopening Assessment not given by AO : HC

By | April 27, 2019

Held A.O. shall furnish reasons for re-opening of assessment of income for the said assessment years so as to enable the petitioner to file objections and after hearing the petitioner, to pass speaking orders then to proceed with the assessment and to pass appropriate orders as shall be warranted HIGH COURT OF MEGHALAYA North Eastern… Read More »

Notice not served due to change of Address , Reassessment Valid u/s 148 of Income Tax

By | May 15, 2017

HIGH COURT OF KERALA Smt. Rajee Rajkumar v. Assistant Commissioner of Income-tax, Non-corporate Circle(1), Ernakulam A.M. SHAFFIQUE, J. W.P. (C.) NOS. 17509 & 17571 OF 2016 APRIL  5, 2017 Anil D. Nair, R. Sreejith, Kum. Soumya Prakash and Kum. Mekhala M. Benny, Advs. for the Petitioner. Christopher Abraham and K.M.V. Pandalai, Advs, for the Respondent.… Read More »