#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
ITAT Mumbai Quashes Reassessment: Contradictory AO Reasons Void Proceedings
Income Tax
Income Tax
AO’s Apprehension Not Evidence – Section 50C Inapplicable to Leasehold; Reassessment on Change of Opinion Invalid
Income Tax
Income Tax
No Section 271(1)(c) Penalty on Estimated Bogus Purchases Additions: Bombay HC
Income Tax
Income Tax
ITAT Mumbai Quashes Time-Barred 148 Notices, Deletes ₹13 Cr Additions; Third-Party Search Cannot Trigger Section 147
Income Tax
Income Tax
Time-Barred Section 148 Notice Nullifies 263 Revision: ITAT Mumbai Quashes PCIT’s Order
Income Tax
Income Tax
No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
Income Tax
Income Tax
Full Sale Consideration Taxed as STCG – ITAT Remands Case for Merits-Based Adjudication
Income Tax
Income Tax
Reopening u/s. 148 quashed as genuineness of loan already established
Corporate Law
Corporate Law
Section 271(1)(c) cannot be imposed on ad hoc estimation of bogus purchases
Income Tax
Income Tax
Reassessment Notices by Faceless Officers Not Illegal: Delhi HC
Income Tax
Income Tax
ITAT Mumbai Restricts Bogus Purchase Addition to 12.5% Profit instead of 100%
Income Tax
Income Tax
Invalid Reassessment Notice by JAO Renders 263 Revision Non-Est: ITAT Chennai
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without New Evidence: ITAT Chennai
Goods and Services Tax
Goods and Services Tax
Reassessment proceedings upheld as AO has sufficient information to reopen the case
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.
