#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,412 articlesIncome Tax
Income Tax
Reassessment notice is void as issued by Jurisdictional Assessment Officer post Faceless Assessment
Income Tax
Income Tax
Section 50C Addition Deleted: AO Cannot Ignore DVO Valuation Once Reference Is Made
Income Tax
Income Tax
Reassessment Notice Issued by Wrong Authority – ITAT Quashes Entire 148 Proceedings Following P&H HC
Income Tax
Income Tax
On-Money Addition Reduced: Photocopy of Agreement Lacks Evidentiary Value for Taxation
Income Tax
Income Tax
ITAT Ahmedabad directs AO to mandatorily refer to DVO when stamp duty value is disputed – Addition u/s 50C set aside
Income Tax
Income Tax
Reassessment notices cannot be mechanically issued without examining documents
Income Tax
Income Tax
CIT(A) Misreads Jewellery Sale as Purchase: ITAT quashes Cash Deposit Addition
Income Tax
Income Tax
No Fair Hearing, No Valid Assessment – ITAT Backs Remand for Fresh Inquiry
Income Tax
Income Tax
ITAT reduces Unexplained Deposit Addition from ₹2.28 Crore to ₹63,133
Income Tax
Income Tax
No Property, No Proof, No Mind – ITAT Slams “Blind” 147 Reopening & Upholds Quash
Income Tax
Income Tax
ITAT Deletes Protective Addition: Revenue Failed to Corroborate ₹9.7 Crore Payment Evidence
Income Tax
Income Tax
Assessment Set Aside for Non-Issuance of Notice u/s 143(2)
Income Tax
Income Tax
Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C
Income Tax
Income Tax
