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TUSHAR GARGAdvocate-on-Record, Supreme Court of India
STATUTORY SECTIONS & PROVISIONS DIRECTORY

Tax Law, Income Tax & GST 1,056+ Sections Key Sections

Comprehensive legal repository of key statutory sections, sub-clauses, remedies, and procedural rules under Tax Law, Income Tax & GST in India.

1,056+ Sections Key Provisions
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Advocate-on-Record, Supreme Court of India

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Showing 4 of 4 Sections
Section 148Income Tax Act (1961)

Issue of Notice where Income Escaped Assessment

Mandates procedure and reasons to believe before assessing officer reopens past tax assessments.

LEGAL REMEDY & WRIT JURISDICTION

Statutory protection & court remedies under Income Tax Act

LANDMARK BENCH PRECEDENTS
Union of India v. Mohit Minerals Pvt Ltd (2022)
#Income Tax Act#Section 148#Statutory Provision
Legal Awareness
Section 260AIncome Tax Act (1961)

Appeal to High Court

An appeal lies to High Court from every order of Appellate Tribunal if High Court is satisfied case involves substantial question of law.

LEGAL REMEDY & WRIT JURISDICTION

Statutory protection & court remedies under Income Tax Act

LANDMARK BENCH PRECEDENTS
Union of India v. Mohit Minerals Pvt Ltd (2022)
#Income Tax Act#Section 260A#Statutory Provision
Legal Awareness
Section 73 & 74Central Goods & Services Tax (CGST) Act (2017)

Determination of Tax Not Paid or Short Paid

Statutory mechanism to issue Show Cause Notice for tax demands with or without fraud intent.

LEGAL REMEDY & WRIT JURISDICTION

Statutory protection & court remedies under Central Goods & Services Tax (CGST) Act

LANDMARK BENCH PRECEDENTS
Union of India v. Mohit Minerals Pvt Ltd (2022)
#Central Goods & Services Tax (CGST) Act#Section 73 & 74#Statutory Provision
Legal Awareness
Section 107Central Goods & Services Tax (CGST) Act (2017)

Appeals to Appellate Authority

First appeal framework against any decision or order passed by an adjudicating authority.

LEGAL REMEDY & WRIT JURISDICTION

Statutory protection & court remedies under Central Goods & Services Tax (CGST) Act

LANDMARK BENCH PRECEDENTS
Union of India v. Mohit Minerals Pvt Ltd (2022)
#Central Goods & Services Tax (CGST) Act#Section 107#Statutory Provision
Legal Awareness
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