#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 Lucknow Quashes U/s 148 Reopening; U/s 148A(d) Order Passed Before Reply Time & Without Considering Assessee’s Response
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Payment of Advance Tax in Reassessment: ITAT Indore
Income Tax
Income Tax
Section 50C Inapplicable Where Property Rights Relinquished Earlier by Registered Agreement
Income Tax
Income Tax
Assessment Quashed as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction: ITAT Mumbai
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
Income Tax
Income Tax
Nothing indicated knowingly participation in sham transaction: Reopening quashed
Income Tax
Income Tax
Punjab & Haryana HC Quashes Section 148 Notice for Bypassing Faceless Assessment
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151
Income Tax
Income Tax
Penny Stock LTCG Addition Deleted – Investigation Report Alone Not Sufficient Without Direct Evidence: ITAT Mumbai
Income Tax
Income Tax
Reopening Beyond 3 Years Invalid for Income Below ₹50L – Wrong Sec 151 Sanction Voids Reassessment – ITAT Mumbai
Income Tax
Income Tax
Addition U/s 69 for Penny Stock Investment Deleted – Explained Source Through Banking Channel Accepted – ITAT Mumbai
Income Tax
Income Tax
Reassessment U/s 148 Quashed for ₹2.58L Escapement, Beyond 3 Years & Wrong Sec 151 Sanction – ITAT Mumbai
Income Tax
Income Tax
Sec 148 Reassessment Quashed for Wrong Sanction & Limitation Breach under New Sec 151 Regime – ITAT Mumbai
Income Tax
Income Tax
Bogus Purchase Disallowance – Issue of 12.5% vs 100% Addition Remanded to CIT(A) for Fresh Fact Verification – ITAT Mumbai
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.
