#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
PAN Cannot Override Legal Ownership- ITAT Blasts Revenue for Taxing Individual Instead of HUF/Trust
Income Tax
Income Tax
ITAT Ahmedabad: Reassessment Annulled as Notice u/s 148 Issued Beyond Surviving Limitation Period — Invalid under Rajeev Bansal & TOLA Framework
Income Tax
Income Tax
Additions Based on Bank Credits Without Verification Unjustified – CIT(A)’s Factual Findings Upheld
Income Tax
Income Tax
No Capital Gains Tax on JDA Execution Until Land Possession Is Handed Over
Income Tax
Income Tax
Reassessment Set Aside for Fresh Hearing – Assessee Can Challenge Validity of Notice u/s 148 in Subsequent Proceedings: ITAT Hyderabad
Income Tax
Income Tax
ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds
Income Tax
Income Tax
No hearing, no justice – ITAT Pune remands ex-parte CIT(A) order for fresh adjudication
Income Tax
Income Tax
When no addition on reopening issue, entire 147 proceeding falls JAO had no jurisdiction post-Faceless Scheme
Income Tax
Income Tax
Revised return filed before assessment cannot mean concealment- ITAT Jaipur deletes penalty u/s 271(1)(c) -Vague notice & voluntary disclosure save assessee from penalty
Income Tax
Income Tax
Faceless means faceless – ITAT Hyderabad quashes reassessment by local AO as void- JAO had no power post-2022 Scheme
Income Tax
Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
Income Tax
Income Tax
ITAT Quashes Reassessment: Escaped Income Below Rs. 50 Lakh Bars Extended Time Limit Reason
Income Tax
Income Tax
Reassessment notice u/s. 148 beyond specified limit is time barred
Income Tax
Income Tax
Reopening u/s 147 quashed – AO’s “fishing enquiry” to investigate offshore receipts not valid formation of belief- Reassessment void where AO reopens only to verify PE/offshore claims
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.
