#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
Notice u/s. 148 issued with approval of Member of CBDT is void and invalid
Income Tax
Income Tax
ITAT Bangalore: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits
Income Tax
Income Tax
Appeal Dismissal for Non-Payment of Tax Unjustified Where Returned Income Below Taxable Limit
Income Tax
Income Tax
Time-Barred Reassessment Notice Quashed: ITAT Annuls Section 148 Proceedings Beyond Limitation
Income Tax
Income Tax
Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
Income Tax
Income Tax
Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability
Income Tax
Income Tax
Section 263 Cannot Replace AO’s View on Reopening Issues
Income Tax
Income Tax
Generic Client Code Modification Allegations Insufficient for Reopening: Delhi HC
Income Tax
Income Tax
Section 68 Addition Deleted Where Deposits Were Temporary for Student VISA & Repaid
Income Tax
Income Tax
Reopening Below ₹50 Lakh Without PCCIT Approval Is Invalid
Income Tax
Income Tax
Unaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh
Income Tax
Income Tax
Notice issued u/s. 148 beyond 3 years is time barred as escapement is less than 50 Lakhs
Income Tax
Income Tax
Reopening Challenge Rejected; Revenue Difference Issue Sent Back
Income Tax
Income Tax
Unsigned Approval u/s 151 Vitiates Reassessment: ITAT Rajkot Quashes Reopenings in Classic Network Pvt. Ltd. Group Case
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.
