#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
JAO Can’t Bypass Faceless Mandate – U/s 148 Notice Issued Outside Scheme Quashed
Income Tax
Income Tax
Borrowed Satisfaction Invalidates Reopening Under Section 147
Income Tax
Income Tax
388-Day Delay Condoned; Case Remanded for Fresh Hearing
Income Tax
Income Tax
No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
Income Tax
Income Tax
Initial Onus Discharged, ₹71.23 Lakh Section 69A Burden Shifts to Revenue
Income Tax
Income Tax
Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
Income Tax
Income Tax
Reassessment u/s. 148 quashed as based on same material which was accepted by AO in earlier proceeding
Income Tax
Income Tax
Closing Stock Cannot Be Valued at Nil Because Suspension Is Not Seizure
Income Tax
Income Tax
Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold
Income Tax
Income Tax
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
Income Tax
Income Tax
Bona Fide Mutuality Claim Bars U/s 271(1)(c) Penalty on Bank Interest
Income Tax
Income Tax
NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune
Income Tax
Income Tax
Reopening not justified as reasons recorded remained speculative
Income Tax
Income Tax
Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years
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.
