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Decoding Tax Compliance with Analysis of Recent Amendments and Impactful Case Laws(Sections 148A to 151A)

Analyzing recent amendments and impactful case laws is crucial for decoding tax compliance in the current regulatory landscape.
Rohit Kapoor
Faculty Instructor
CA Rohit Kapoor
Start Date
29 Jan 2024
End Date
29 Jan 2024
duration
Duration :
2Hrs
lesson
Lesson :
1
timer

Time :

07:00PM
-
09:00PM

₹1249

₹2499

+GST
Course Unavailable

Who is this for?

  • Students and Learners
  • Government Officials
  • Business Owners
  • Finance Professionals
  • Accountants
  • Tax Professionals
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What will be Covered in the Course?

  • Introduction to Section 148
  • Issues arisen over a period of time
  • Reopening on the basis of cash deposit in society claiming exemption u/s 10(23C)(iiiad)
  • Section 148: Issue of Notice where income has escaped assessment
  • Introduction to Section 148A – Conducting enquiry, providing opportunity before issue of notice u/s 148
  • Whether Inquiry U/s 148A(a) is mandatory or not?
  • The notice issued u/s 148A(b) needs some enclosures or not?
  • Whether copy of approval is required to be provided to assessee?
  • Questionnaire can’t be said to be show cause notice
  • Whether Opportunity of being heard u/s 148A(b) results in personal hearing or not?
  • Non application of mind while approval u/s 151 and not providing opportunity of personal hearing in 148A(b)
  • Notice u/s 148A(b)- minimum 7 days shall be granted to the assessee to respond
  • Stages of Objections
  • Notice u/s 148A(b) would be treated as a notice of enquiry u/s 148A(a) if it contained questionnaire instead of ‘information’
  • Change of opinion
  • Order in the name of non-existent entity is nullity
  • Reply/objections filed by the assessee not considered while passing order under section 148A(d)
  • Notice u/s 148 to be issued in faceless manner
  • DIN number not specified on the notice/order/approval
  • Whether sec 292B can cure this defect where – NOTICE U/S 148A(d) issued in name of assessee whereas notice u/s 148 issued in name of other entity?
  • Introduction to Section 149
  • Period of limitation for invoking reopening of assessment
  • Whether notice u/s 153C should be issued instead of notice u/s 148A?
  • Position affirmed by SC for AY 2013-14 and AY 2014-15 where income escaping assessment is more than 50 lakhs

Decoding Tax Compliance Course’s Key Features

  • English Medium
  • Duration 2 Hours
  • E Certificate
  • E Notes available
  • The Recordings will be provided