#Section 148
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Income Tax
Income Tax
Reassessment Quashed as Escaped Income Below ₹50 Lakh Threshold: ITAT Mumbai
Income Tax
Income Tax
ITAT Ahmedabad Denies Section 270AA Immunity Due to Failure to File Form 68
Income Tax
Income Tax
FMV of flat received on surrender of tenancy right will be cost of acquisition
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Income Tax
Income Tax
ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
Income Tax
Income Tax
ITAT Mumbai Deletes Capital Gains Addition for Unsigned MOU & Cross-Examination Denial
Income Tax
Income Tax
Section 69 Property Addition Deleted – Agreement vs Sale Deed Difference Not Sufficient Evidence: ITAT Ahmedabad
Income Tax
Income Tax
Calcutta HC Stays Reassessment Notice as Section 151 Approval Not Served
Income Tax
Income Tax
₹1 Cr Penny Stock Addition u/s 69A Deleted – Reopening Based on Borrowed Satisfaction & No Assessee-Specific Evidence: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Chandigarh Quashes Reassessment Beyond 3 Years for Lack of Proper Section 151(ii) Sanction
Income Tax
Income Tax
Reopening U/s 148 Quashed for Want of Satisfaction on Third-Party Seized Material – Reassessment Void: ITAT Hyderabad
Income Tax
Income Tax
ITAT Hyderabad Quashes U/s 143(3) Assessment as Time-Barred; Sec 153 Exclusion Limited to Actual Time Lost
Income Tax
Income Tax
ITAT Ahmedabad Deletes Sec 69 Additions; NRI Property, Cash & Stamp Duty Explained with Bank Evidence After DRP Relief
Income Tax
Income Tax
ITAT Raipur Grants Relief Where PAN Status Mix-Up Led to Taxation as Partnership Firm
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.
