#Section 148
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Income Tax
Income Tax
Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
Income Tax
Income Tax
ITAT Guwahati Quashes Reassessment Notice, Treats Loose Sheets as Dumb Documents, Deletes Protective Sec 69C Addition
Income Tax
Income Tax
ITAT Hyderabad Remands Agricultural Land vs Capital Asset Issue – Directs Proper Sec 2(14) Verification
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Raipur Deletes ₹3.78 Cr Sec 69A Addition; Relief to Co-op Society for Recorded Cash Deposits
Income Tax
Income Tax
Reopening Quashed for Approval u/s 151 by PCIT Instead of CCIT: ITAT Dehradun
Income Tax
Income Tax
ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
Income Tax
Income Tax
ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
Income Tax
Income Tax
Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
Income Tax
Income Tax
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
Income Tax
Income Tax
Reopening Beyond 4 Years Invalid; No Independent Enquiry; LTCG Penny Stock Addition u/s 68 Deleted
Income Tax
Income Tax
Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
Income Tax
Income Tax
Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
Income Tax
Income Tax
Reopening Quashed; Labour Income Already Disclosed & 26AS TDS Reflected; Revenue Appeals Dismissed: ITAT Ahmedabad
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.
