#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 69 Addition Deleted – NRI Property Funded by Overseas Remittances via Mother’s Bank Trail – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed: Mechanical Sec 151 Approval Invalid; Rubber-Stamp Sanction Cannot Sustain Sec 147 – ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted for Want of Cross-Examination; Three Ingredients Proved – ITAT Kolkata
Income Tax
Income Tax
Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Borrowed Satisfaction and Mechanical U/s 151 Approval Invalidate 147 Reopening – ITAT Kolkata
Income Tax
Income Tax
Delhi HC Dismisses Reopening Based Solely on Audit Objection
Income Tax
Income Tax
ITAT Bangalore: Cost of Construction Cannot Be Fully Disallowed; Matter Remanded to AO for Fresh Verification & Valuation
Income Tax
Income Tax
ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
Income Tax
Income Tax
ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
Income Tax
Income Tax
Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as AO Relied Solely on Generalized Penny Stock Report
Income Tax
Income Tax
Reassessment Quashed as Year of Search Cannot Be Reopened Under Section 148
Income Tax
Income Tax
ITAT Recalls Order Due to Non-Consideration of Conditional Withdrawal of Grounds
Income Tax
Income Tax
Bombay HC Quashes Reassessment as Section 148 Notice Issued by Wrong Authority
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.
