#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
Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)
Income Tax
Income Tax
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
Income Tax
Income Tax
ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
Income Tax
Income Tax
SC Dismisses SLP as Reassessment Lacked Approval from Correct Specified Authority
Income Tax
Income Tax
Reassessment Invalid as Approval Taken from Wrong Authority Beyond Three-Year Limit: Delhi HC
Income Tax
Income Tax
Delhi HC Dismissed Reassessment Challenge: Factual Disputes Must Be Decided by AO
Income Tax
Income Tax
Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
Income Tax
Income Tax
Section 54F Deduction Based on Actual Sale Consideration, Not Deemed Value: ITAT Raipur
Income Tax
Income Tax
Notices u/s 148 issued by JAO was invalid due to mandatory faceless procedure u/s 151A
Income Tax
Income Tax
Reassessment Notices Beyond Six-Year Limitation Invalid: SC Upholds Delhi HC Order
Income Tax
Income Tax
ITAT Remands Case After Appeal Dismissed for Delay, Gives One Chance to Explain Cash Deposits
Income Tax
Income Tax
Income Tax Reassessment Quashed for Being Time-Barred Under New Law
Income Tax
Income Tax
Section 148A: When Formality Becomes a Opportunity
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.
