#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
Reopening Collapses: 148 Notice by Jurisdictional AO After 29.03.2022 Held Void ab initio
Income Tax
Income Tax
Section 148 Notice by JAO After Faceless Regime? Chennai ITAT Quashes Both Reassessments
Income Tax
Income Tax
Faceless Assessment Scheme Mandatory for Section 148 Notices
Income Tax
Income Tax
No Proof, No Addition: ITAT Deletes ₹25 Crore 69A Cash-Loan Allegation
Income Tax
Income Tax
When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
Income Tax
Income Tax
High Court Dismisses Revenue Appeal: No Reassessment Without Incriminating Evidence
Income Tax
Income Tax
JAO Has No Jurisdiction – ITAT Quashes 148 Notice Issued Outside Faceless Scheme
Income Tax
Income Tax
Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty
Income Tax
Income Tax
Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
Income Tax
Income Tax
Reassessment Notice for AY 2017-18 Invalid Due to Time-Bar Under Section 149
Income Tax
Income Tax
Gujarat HC Quashes Time-Barred Section 148 Notice Post-TOLA
Income Tax
Income Tax
Rule 46A Violated: Rs. 20 Cr Loan Additions Sent Back for Inquiry
Income Tax
Income Tax
Reassessment Quashed for Issuing Section 148 Notice Through Wrong Authority
Income Tax
Income Tax
Reassessment Quashed for Being Passed on a Struck-Off Company
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.
