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Reassessment Under Section 148: The Borrowed-Satisfaction Defence (2025-26)
Executive Summary The power to reopen an assessment under Section 148 of the Income Tax Act 1961 is among the most consequential and contested provisions in Indian tax law. It enab
Recorded Satisfaction in Income Tax Penalty Proceedings: Jurisdictional Requirements Under Sections 271E, 271AAC, and 271AAB
Introduction: Understanding “Satisfaction” as a Foundational Concept In the landscape of income tax penalty proceedings, few concepts are as critical—yet equally misu
The Role and Powers of the Assessing Officer in Light of NCLT Decisions
Introduction The intersection of corporate insolvency proceedings and tax administration has emerged as a critical area of legal discourse in India. The establishment of the
