The Finance Bill, 2026 clarifies who can issue notices under sections 148 and 148A. It confirms that only jurisdictional Assessing Officers, not faceless units, can conduct pre-notice ...
Once the Central Government notified the Faceless Scheme for reassessment (effective March 29, 2022), the JAO was effectively divested of the power to issue notices under Section 148. The issuance of ...
New provisions inserted into section 147A of the 1961 Act and section 279 (3) of the 2025 Act explicitly declare that for reopening assessments, issuing pre-reopening show-cause notices, and ...
The Finance Bill 2026 introduces retrospective amendments to the Income-tax Act, 1961, addressing key court rulings. These ...
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