#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 Delhi Quashed Reassessment for Invalid Sanction Beyond Three Years
Income Tax
Income Tax
Karnataka HC Quashed Reassessment for Lack of Jurisdiction Under Faceless Scheme
Income Tax
Income Tax
Gujarat HC Quashed Reopening Due to Absence of Fresh Tangible Material
Income Tax
Income Tax
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
Income Tax
Income Tax
Rural Agricultural Land Outside Section 56(2)(vii)(b): ITAT Deletes ₹59.33 Lakh Addition
Income Tax
Income Tax
Interest from Deposits with Co-operative Banks Qualifies for Section 80P(2)(d): ITAT Allows Deduction in Full
Income Tax
Income Tax
Interest from Co-operative Banks Eligible for Section 80P(2)(d): ITAT Remands for Limited Verification
Income Tax
Income Tax
Section 148A(d) Order Passed by Jurisdictional AO Held Without Authority: ITAT Chandigarh
Income Tax
Income Tax
Reassessment Invalid When Section 148 Notice Lacks Jurisdiction
Income Tax
Income Tax
Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
Income Tax
Income Tax
On-Money Additions Deleted: Loose Digital Data & Third-Party Statements Not Enough
Income Tax
Income Tax
Section 69A Addition Quashed Where Presumptive Income Was Declared
Income Tax
Income Tax
Mere Claims of Cheque Discounting Insufficient to Explain Bank Credits: ITAT Surat
Income Tax
Income Tax
Delhi HC Quashed Reassessment Notice as Time-Barred for Crossing Ten-Year Limit
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.
