#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
Telangana HC Quashes Section 148 Unsigned Reassessment Notice
Income Tax
Income Tax
Second Reassessment Notice Cannot Cure Limitation Defect: ITAT Delhi
Income Tax
Income Tax
Prior-Period Expenses Allowed When Liability Crystallises in Current Year
Income Tax
Income Tax
₹33 Cr Bank Credits: ITAT Chandigarh Sets Aside Ex Parte Reassessment for Fresh Review
Income Tax
Income Tax
JAO Lacked Jurisdiction to Issue Section 148 Notice: Rajasthan HC
Income Tax
Income Tax
SC Quashed Reopening for Lack of Valid “Reason to Believe”
Income Tax
Income Tax
Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC
Income Tax
Income Tax
TDS Demand Quashed: No Proof of Cash Payment; Section 194-IA Liability Not Automatic
Income Tax
Income Tax
Share Certificate Transfer Dates Prove Holding Period; ITAT Allows LTCG Despite Purchase Date Doubts
Income Tax
Income Tax
Section 80P Deduction Denied Due to Belated Return, Case Sent Back for Condonation Review
Income Tax
Income Tax
Bogus LTCG from Penny Stock Allegation Rejected for Genuine Long-Term Share Holding
Income Tax
Income Tax
Mechanical Reliance on Suspicious Transaction Report: Gujarat HC Quashes Section 148 Reassessment Notice
Income Tax
Income Tax
Statement of Reportable Account Data Not Conclusive: ITAT Chennai Bars Income Addition Without Verification
Income Tax
Income Tax
Borrowed Satisfaction & No Tangible Material: SC Upholds Quashing of Reassessment
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.
