#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
ITAT Mumbai: Second Reopening Based on Same Material Is Invalid-Change of Opinion Not Permissible
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid Without Proper Sanction-Approval by Wrong Authority Vitiates Entire Proceedings
Income Tax
Income Tax
ITAT Mumbai: Interest from Co-Operative Banks Eligible U/s 80P(2)(d)-Consistency Principle Applied
Income Tax
Income Tax
ITAT Mumbai: Reopening Beyond 3 Years Invalid Where Escaped Income below ₹50L-Notice u/s 148 Quashed
Income Tax
Income Tax
ITAT Mumbai: Redevelopment Hardship Compensation is Capital Receipt-Addition Deleted for Double Taxation
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid Without Proper Sanction-Entire Assessment Quashed
Income Tax
Income Tax
Delhi HC Quashed Reassessment Notice Due to Absence of ‘Asset’ for Extended Limitation
Income Tax
Income Tax
Co-Ownership with PArents Not Enough for Unexplained Investment Addition: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed as Time-Barred Due to Post-2021 Notice for AY 2015–16
Income Tax
Income Tax
Reopening Invalid as Based on Issue Already Decided in Earlier Year: Gujarat HC
Income Tax
Income Tax
Delhi HC Quashed Reassessment Notice as Issued Beyond Six-Year Limitation Period
Income Tax
Income Tax
Non-service of statutory notice prior to initiation of proceedings u/s. 148 not tenable: Matter remitted
Income Tax
Income Tax
Unexplained Cash Deposits Addition Reduced Because Only Peak Balance Taxable: ITAT Ahmedabad
Income Tax
Income Tax
Chhattisgarh HC Set Aside Reassessment Order Due to Non-Compliance with SC Rulings
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.
