#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
AO Cannot Ignore Correct DVO Valuation, ₹9.87 Cr Section 69B Addition Deleted
Income Tax
Income Tax
Vague Penalty Notices Without Specified Limb Are Invalid in Law: ITAT Delhi
Income Tax
Income Tax
Reopening Beyond Four Years Without Alleging Assessee’s Failure Is Void
Income Tax
Income Tax
Section 148 Notice Issued to Dead Person is Null & Void: Bombay HC
Income Tax
Income Tax
Reassessment merely on DVO Report without AO’s Independent Inquiry was Invalid
Income Tax
Income Tax
Reassessment on Same Issue Invalid: Delhi HC Sends Case Back to AO for Fresh Consideration
Income Tax
Income Tax
ITAT Mumbai Restricts Bogus Diamond Purchase Addition to 3%, Upholds Consistency Principle
Income Tax
Income Tax
Gujarat HC Upholds Reassessment Based on Bogus Entry Information
Income Tax
Income Tax
Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
Income Tax
Income Tax
NRI Couldn’t Access Documents in Time — ITAT Restores Property Addition for Fresh Examination
Income Tax
Income Tax
ITAT Sets Aside ₹2.47 Crore Addition Due to Non-Consideration of Additional Evidence
Income Tax
Income Tax
Delhi HC Rules Reassessment Proceedings Beyond Limitation Invalid
Income Tax
Income Tax
Delhi HC Sets Aside Late Reassessment Notices Following SC Guidance
Corporate Law
Corporate Law
Bombay HC Stays Section 148 Reassessment Notices Pending SC Outcome
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.
