#Section 148
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Income Tax
Income Tax
Reassessment notice is void as issued by Jurisdictional Assessment Officer post Faceless Assessment
Income Tax
Income Tax
Section 50C Addition Deleted: AO Cannot Ignore DVO Valuation Once Reference Is Made
Income Tax
Income Tax
Reassessment Notice Issued by Wrong Authority – ITAT Quashes Entire 148 Proceedings Following P&H HC
Income Tax
Income Tax
On-Money Addition Reduced: Photocopy of Agreement Lacks Evidentiary Value for Taxation
Income Tax
Income Tax
ITAT Ahmedabad directs AO to mandatorily refer to DVO when stamp duty value is disputed – Addition u/s 50C set aside
Income Tax
Income Tax
Reassessment notices cannot be mechanically issued without examining documents
Income Tax
Income Tax
CIT(A) Misreads Jewellery Sale as Purchase: ITAT quashes Cash Deposit Addition
Income Tax
Income Tax
No Fair Hearing, No Valid Assessment – ITAT Backs Remand for Fresh Inquiry
Income Tax
Income Tax
ITAT reduces Unexplained Deposit Addition from ₹2.28 Crore to ₹63,133
Income Tax
Income Tax
No Property, No Proof, No Mind – ITAT Slams “Blind” 147 Reopening & Upholds Quash
Income Tax
Income Tax
ITAT Deletes Protective Addition: Revenue Failed to Corroborate ₹9.7 Crore Payment Evidence
Income Tax
Income Tax
Assessment Set Aside for Non-Issuance of Notice u/s 143(2)
Income Tax
Income Tax
Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C
Income Tax
Income Tax
ITAT Quashes ₹42 Cr 153A Addition: No Incriminating Material Found During Search
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.
