#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 Reduces Penalty as Tax Sought to Be Evaded Must Exclude TDS and Self-Assessment Tax
Income Tax
Income Tax
Reassessment Quashed – Wrong Sanction u/s 151 After 3 Years: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed – Escaped Income Below ₹50 Lakh; Wrong Sanction Authority: ITAT Mumbai
Income Tax
Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax
Income Tax
Reopening U/s 147 quashed – Borrowed satisfaction mechanical approval U/s 151 invalid; sale of investments cannot be taxed U/s 68 – ITAT Kolkata
Income Tax
Income Tax
Unsecured Loan Addition u/s 68 Deleted – Filatex Group Loans Held Genuine
Income Tax
Income Tax
Assessment Quashed – Order by Non-Jurisdictional AO Void ab Initio: ITAT Chennai
Income Tax
Income Tax
Foreign HSBC Account Addition Deleted – BUP ID & Base Note Insufficient: ITAT Mumbai
Income Tax
Income Tax
Excess stock addition restricted – Survey working flawed; only disclosed difference taxable – ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction u/s 151(ii) by PCIT After 3 Years: ITAT Chennai
Income Tax
Income Tax
Reopening invalid – Failure to supply material u/s 148A(b) violates natural justice; assessment quashed – ITAT Mumbai
Income Tax
Income Tax
Reassessment notice u/s 148 quashed – Income below ₹50 lakh wrong sanctioning authority – ITAT Mumbai
Income Tax
Income Tax
Penny Stock Addition u/s 68 Set Aside; Reopening Held Invalid for lack of Mind Application
Income Tax
Income Tax
Section 69A Addition Deleted & Reopening Quashed – No Ownership of Money & Borrowed Satisfaction
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.
