#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 69A Addition Deleted: AO Must Prove Cash Deposit Isn’t Sale Consideration
Income Tax
Income Tax
Reassessment proceedings initiated with approval from wrong authority is invalid: ITAT Delhi
Income Tax
Income Tax
Reassessment Notice invalid if approved by JCIT instead of Pr.CIT after four years
Income Tax
Income Tax
ITAT Delhi Quashes Section 147 and 148 Proceedings Over Improper Section 151 Sanction
Income Tax
Income Tax
ITAT Ahmedabad Rejects 263 Revision Over Proper AO Verification
Income Tax
Income Tax
Reassessment Notices Quashed: Time-Bar under Rajeev Bansal & Invalid Section 151 Approval
Income Tax
Income Tax
Section 151A Breach: ITAT Quashes Reopening, ₹58.68 Cr Bogus Purchase Addition Deleted
Income Tax
Income Tax
ITAT Delhi Confirms Deletion: ₹1.90 Cr Was a Loan Given, Not Accommodation Entry Received
Income Tax
Income Tax
Assessment Remand Without Deciding Validity Objections Declared Improper
Income Tax
Income Tax
ITAT Upholds 40A(3) Despite Genuine Purchases- Cash Payments on Working Days Hit by 40A(3)
Income Tax
Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax
Income Tax
Jurisdiction Fatal When 148 Notice Is in Name of Deceased Assessee
Income Tax
Income Tax
Addition Deleted Because Recorded Sales Cannot Be Taxed Again Under Section 68
Income Tax
Income Tax
Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C
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.
