Supreme Court: Vacancies From Resignations under CUSAT Act Must Follow Communal Rotation || Supreme Court: Forest Land Cannot Be Leased or Used For Agriculture Without Centre’s Approval || Supreme Court: Gravity of Offence and Accused’s Role Must Guide Suspension of Sentence under CrPC || Supreme Court: Arbitral Awards Cannot be Set Aside For Mere Legal Errors or Misreading of Evidence || SC Acknowledges Child Trafficking as a Grave Reality and Issues Guidelines to Assess Victim Evidence || Allahabad HC: When Parties Extend an Agreement by Conduct, The Arbitration Clause Extends Too || Supreme Court: Issues of Party Capacity and Maintainability Must Be Decided by Arbitral Tribunal || Supreme Court: Omissions in Chief Examination Can Be Rectified During Cross-Examination || Supreme Court: Items Given by Accused to Police Are Not Section 27 Recoveries under Evidence Act || Gujarat High Court: Waqf Institutions Must Pay Court Fees When Filing Disputes in State Tribunal

Search Results for Tag : Sections 148

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ITAT, Mumbai: IT Law Doesn't Bar Assessing Officer to go Beyond Reasons Where Re-Assessment Initiated(28.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that there is no bar under the law that the Assessing Officer is entitled to confine assessment on .....

Tags : Income Tax Appellate Tribunal, Assessing Officer, Income Tax Act, 1961, sections 147, sections 148

Delhi HC: Change of Opinion Can’t be Reason to Believe to Obtain Income to Initiate Re-Assessment(18.05.2022)

Delhi High Court while dismissing an appeal by the Income tax department, has ruled that mere change of opinion cannot be a reason to believe that the.....

Tags : Delhi High Court, Income tax department, Sections 147, Sections 148, Income Tax Act, 1961