#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
Gujarat HC Quashed Reassessment Notice Issued Beyond 10-Year Limitation Period
Income Tax
Income Tax
Reassessment Notice Quashed Due to Incorrect Assumption of Share Transfer: Delhi HC
Income Tax
Income Tax
Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13
Income Tax
Income Tax
SC Dismisses Revenue’s SLP Due to Delay & Lack of Year-Specific Material in Reassessment
Income Tax
Income Tax
SC Dismisses SLP Due to Delay, Upholds Quashing of Reassessment on Settled Section 80P Issue
Income Tax
Income Tax
No Reassessment on Section 80P Deduction Covered by Binding Precedent: Gujarat HC
Income Tax
Income Tax
APMC Gets Full Exemption – ITAT Condones Delay & Quashes Assessments Despite PAN Error
Income Tax
Income Tax
Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind
Income Tax
Income Tax
Reassessment u/s. 148 based on mere change of opinion is impermissible in law
Income Tax
Income Tax
ITAT Chennai Deletes ₹20L Addition – Survey Statement Alone Not Enough
Income Tax
Income Tax
ITAT Deletes Loss Disallowance Due to Lack of Evidence of Share Price Manipulation
Income Tax
Income Tax
No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR
Income Tax
Income Tax
Reopening for AY 2015-16 After 01.04.2021 Invalid – ITAT Quashes U/s 148 Notice as Time-Barred
Income Tax
Income Tax
Entire Bank Deposits Can’t Be Taxed U/s 69A – Only Reasonable Commission Income Taxable
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.
