#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
Reassessment Quashed for Lack of Proper Sanction Under Section 151
Income Tax
Income Tax
Bombay HC quashes Reassessment for Want of Proper Section 151 Sanction
Income Tax
Income Tax
Loan from Alleged Entry Providers based on mere Investigation Report ITAT Deletes Addition
Income Tax
Income Tax
Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)
Income Tax
Income Tax
Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC
Income Tax
Income Tax
Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
Income Tax
Income Tax
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Income Tax
Income Tax
Reassessment Based on Change of Opinion Invalid – ITAT Delhi Quashes Section 147 Action
Income Tax
Income Tax
Reassessment Quashed for Invalid Approval Beyond 4 Years from PCIT
Income Tax
Income Tax
Reassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’
Income Tax
Income Tax
Writ not entertained as alternative efficacious remedy against final assessment order available
Income Tax
Income Tax
Rectification u/s 154 on Dropped Reopening Held Invalid – ITAT Delhi Quashes ₹3.56 Cr Addition
Income Tax
Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax
Income Tax
Section 148 Notice Invalid for Wrong Email & Address: ITAT Dehradun
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.
