#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
Deletion of addition u/s. 69A by CIT(A) is contrary to material on record: AO directed to reconsider
Corporate Law
Corporate Law
Supreme Court laid down Principles for Joint Trial in Criminal Cases
Income Tax
Income Tax
No reassessment as notice was issued beyond the time limit calculated per the Rajeev Bansal Ruling
Income Tax
Income Tax
Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
Income Tax
Income Tax
ITAT Quashes Reassessment: Section 148 Notice Issued to Deceased Assessee
Income Tax
Income Tax
ITAT Kolkata Deletes Penalty u/s 271B Where No Books Were Maintained
Income Tax
Income Tax
No Capital Gains on Mere Joint Development Agreement Without Possession: ITAT Hyderabad
Income Tax
Income Tax
Reassessment notice issued after surviving time would be invalid
Income Tax
Income Tax
ITAT Delhi Deletes ₹27 Crore Income Tax Addition on Farmhouse Sale, Cites Flawed Reassessment Proceedings
Income Tax
Income Tax
Section 148 Reassessment Notices Must Follow Faceless Procedure: Delhi HC
Income Tax
Income Tax
Charter Hire Charges: Royalty or Section 44BB Income? Mumbai Tribunal Orders DRP to Reconsider
Income Tax
Income Tax
No notice should be issued under Section 148A(b) in absence of undeclared/unexplained income
Income Tax
Income Tax
CBDT Circular on DIN Invoked – Kerala HC Directs AO to Decide in Reassessment
Income Tax
Income Tax
Delhi ITAT Quashes Reopening – Two Different Reasons & Post-Facto Approval Fatal
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.
