#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
Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi
Income Tax
Income Tax
Old Lady’s Inability Leads to Ex-Parte Orders – ITAT Restores Cash Deposit Case for Fresh Assessment
Income Tax
Income Tax
Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”
Income Tax
Income Tax
Technical ITBA Errors Cannot Extend Limitation for Reassessment
Income Tax
Income Tax
Invalid 147 Reopening: Assessment Scrapped for Incorrect Assumption of Non-Filing
Income Tax
Income Tax
Insight Portal Alert Not Enough: Tribunal Holds Section 147 Invalid Without Independent Inquiry
Income Tax
Income Tax
Reopening Quashed for Wrong Section 151 Approval: Tribunal Finds Jurisdictional Defect After 3 Years
Income Tax
Income Tax
Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits
Income Tax
Income Tax
ITAT Rejects Appeal Due to 115-Day Delay Despite Jurisdictional Challenge to u/s 148 Notice
Income Tax
Income Tax
Penalty u/s 271(1)(c) Premature When Quantum Appeal Pending: ITAT Remands Matter to AO
Income Tax
Income Tax
Section 148 Notice Quashed for Breach of Faceless Reassessment Rules
Income Tax
Income Tax
Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A
Income Tax
Income Tax
CIT(A) Dismissed Appeal for Non-Prosecution; ITAT Restores After Assessee Explains Missed Notice
Income Tax
Income Tax
AO’s Suspicion Not Enough: ITAT Deletes Section 68 ‘Accommodation Entry’
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.
