#Section 148
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Income Tax
Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply
Income Tax
Income Tax
Additions Cannot Survive When Reassessment Is Quashed by High Court – Revenue’s Appeal Dismissed
Income Tax
Income Tax
Reassessment Quashed as Time-Barred – Fresh Notice U/s 148 Issued Beyond Surviving Period After Ashish Agarwal Judgment
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
Advance Tax Condition u/s 249(4)(b) Applies Only to Admitted Income: ITAT Chennai
Income Tax
Income Tax
Delay in Recording Satisfaction Note Under Section 153C Can Invalidate Search Proceedings
Income Tax
Income Tax
Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
Income Tax
Income Tax
Reassessment Notice Upheld Because AO Followed CBDT and SC Directions
Income Tax
Income Tax
Reassessment Notice Invalid as It Was Issued to Non-Existent Entity: Bombay HC
Income Tax
Income Tax
Reassessment Notice Quashed Because It Was Issued Beyond Limitation: Bombay HC
Income Tax
Income Tax
TDS Default Order Time-Barred as Limitation Must Be Computed Quarter-Wise, Not Annually
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.
