#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
AY 2015-16 Reassessment Time-Barred if notices issued Post-1 Apr 2021: Bombay HC
Income Tax
Income Tax
Section 148A(b) Notice Invalid as It Was for mere Inquiry: Gujarat HC
Income Tax
Income Tax
ITAT Remands Case as Notices Sent to Wrong Email; Assessee Directed to Pay ₹5,000 Costs
Income Tax
Income Tax
Reopening of assessment cannot be based on change of opinion
Goods and Services Tax
Goods and Services Tax
Working men/women’s hostels were residential properties & couldn’t be taxed at commercial rates
Income Tax
Income Tax
Bogus Purchase Addition Remanded as CIT(A) Ignored Books and Evidence
Income Tax
Income Tax
Deduction u/s 80-O was allowable on Overseas Advisory Services rendered from India
Income Tax
Income Tax
Unsigned Section 142(1) Notice Renders Section 144 Assessment Invalid: ITAT Agra
Income Tax
Income Tax
Section 148 Notice Issued by JAO After 29-03-2022 was Invalid: ITAT Chennai
Income Tax
Income Tax
ITAT Delhi Annuls Reopening Email Notice as Time-Barred Under TOLA
Income Tax
Income Tax
Mere NMS-triggered email alert without basis cannot justify reassessment: ITAT Delhi
Income Tax
Income Tax
Reassessment Orders Quashed for Notices Issued to Deceased Assessee
Income Tax
Income Tax
Reopening Quashed—AO Recorded Wrong Facts, Wrong Amounts & Even Wrong Name;
Income Tax
Income Tax
Karnataka HC Quashes Reassessment Notices Issued Beyond Section 151A Scope
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.
