#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
Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty
Income Tax
Income Tax
Mere Suspicion Not Enough: ITAT Deletes LTCG Addition on Kushal Tradelink Shares for Lack of Concrete Proof
Income Tax
Income Tax
Section 69A matter remanded back as additional evidences needs verification of lower authority
Income Tax
Income Tax
Reassessment Notice Quashed for Lack of Proper Sanction under Section 151
Income Tax
Income Tax
AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
Income Tax
Income Tax
Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata
Income Tax
Income Tax
Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
Income Tax
Income Tax
No One-to-One Matching Needed for Bank Deposits When Sources Are Verified – Adhoc Cash Deposit Addition deleted
Income Tax
Income Tax
ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
Income Tax
Income Tax
No reassessment u/s. 148 as income earned in NRE account exempt u/s. 10(4)(ii)
Income Tax
Income Tax
ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits
Income Tax
Income Tax
Notice u/s 148 After 3 Years Needs Pr.CCIT Approval – ITAT Says Sanction by Pr.CIT Invalid, Reopening Quashed
Income Tax
Income Tax
Notice u/s 148 Issued 20 Days Late – ITAT Applies Rajeev Bansal & Gujarat HC, Quashes Reopening as Time-Barred
Income Tax
Income Tax
PAN Cannot Override Legal Ownership- ITAT Blasts Revenue for Taxing Individual Instead of HUF/Trust
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.
