#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
Sec 68 Addition Deleted – Third-Party Statement on Alleged Entry Provider Insufficient Without Independent Evidence – ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed for Invalid Section U/s 151 – Approval by Wrong Authority Beyond 3 Years Held Void – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed: Mechanical Sec 151 Approval Invalid; “Yes, I am Satisfied” Insufficient: ITAT Kolkata
Income Tax
Income Tax
Addition U/s 69 Deleted; AO/CIT(A) Inconsistency & No On-Money Evidence – ITAT Mumbai
Income Tax
Income Tax
Registration Not Determinative; Stock-in-Trade Taxable on Possession & Consideration – Rs 10.81 Cr Deleted – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed – Sec 151 Approval by PCIT Invalid Beyond 3 Years; Reassessment Void – ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed: Sec 143(2) Notice Mandatory in 147 Cases; Return Filed Within TOLA Time Valid – ITAT Kolkata
Income Tax
Income Tax
Reassessment Beyond 3 Years Void for PCIT Approval Instead of PCCIT – ITAT Mumbai
Income Tax
Income Tax
Faceless Assessment Before Sec 151A Notification Held Without Jurisdiction – Entire Assessment Quashed – ITAT Kolkata
Income Tax
Income Tax
Non-Application of Mind and Wrong AY Render Sec 147 Reopening Void – ITAT Kolkata
Income Tax
Income Tax
Penalty U/s 271D & 271E Deleted – Partner Capital Cash Not Covered U/s 269SS/269T: ITAT Kolkata
Income Tax
Income Tax
Section 149(1)(b) Conditions Unmet: Reopening and Adhoc Profit Addition Quashed – ITAT Kolkata
Income Tax
Income Tax
Reopening Beyond 3 Years Quashed: PCIT (Not PCCIT) Approval U/s 151(ii) Invalid – Jurisdictional Defect Fatal – ITAT Kolkata
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.
