#Section 148
Log in to FollowLatest Section 148 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Business Succession Cannot Validate Reassessment Against Dissolved Firm: ITAT Amritsar
Income Tax
Income Tax
Section 148 Notice Beyond Surviving Limitation Quashed: ITAT Raipur
Income Tax
Income Tax
Escaped Income Below ₹50 Lakh Invalidates Reassessment Beyond Three Years: Bombay HC
Income Tax
Income Tax
Affixture at Wrong Address Invalidates Section 148 Notice Service: ITAT Delhi
Income Tax
Income Tax
Section 148 Reopening for AY 2012-13 Time-Barred: ITAT Jaipur
Income Tax
Income Tax
Section 143(2) Notice Mandatory After Return Filed in Income Tax Reassessment: Patna HC
Income Tax
Income Tax
Reassessment Beyond Three Years Fails Where Escaped Income Is Below ₹50 Lakh: ITAT Amritsar
Income Tax
Income Tax
Reopening Beyond Four Years Without Disclosure Failure Invalid: ITAT Raipur
Income Tax
Income Tax
ITAT Raipur Quashes Reassessment and Deletes ₹11.18 Crore Section 68 Addition
Income Tax
Income Tax
Own Bank Account Transfers Not Unexplained Money; Rental Deduction Allowed: ITAT Pune
Income Tax
Income Tax
Entire Fruit Business Cash Receipts Not Income; 20% Profit Taxable: ITAT Pune
Income Tax
Income Tax
Entire Diary Business Receipts Not Income; 8% Profit Estimate Sustained: ITAT Pune
Income Tax
Income Tax
No Addition on Reopening Ground Makes Different Addition Invalid: ITAT Pune
Income Tax
Income Tax
Reassessment Beyond 3 Years Invalid for PCIT Approval Instead of PCCIT: ITAT Pune
Explore the latest Section 148 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
