#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
Notice u/s 148 Invalid When Based on Third-Party Search – Section 153C Applies
Income Tax
Income Tax
Tax Consultant Fraud: ITAT Waives Misreporting Penalty on Salaried Assessee
Income Tax
Income Tax
ITAT Sets Aside Penalty Order as core quantum appeal was pending
Income Tax
Income Tax
ITAT Delhi quashes assessment on Company under Liquidation – IBC moratorium overrides Income Tax Proceedings
Income Tax
Income Tax
No TOLA Shelter: ITAT Delhi Quashes 2015-16 Reopenings as Time-Barred
Income Tax
Income Tax
No Addition u/s 69A if name of Assessee was not mentioned in seized documents
Income Tax
Income Tax
Notice u/s 148 Issued After 01.04.2021 for AY 2015-16 Held Invalid: ITAT Pune
Income Tax
Income Tax
Section 148 Notice for AY 2015-16 Held Time-Barred: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Reassessment Notices by Jurisdictional AO Invalid After Faceless Regime: SC
Income Tax
Income Tax
ITAT Kolkata Quashes Reopening as Time-Barred – Notice u/s 148 Issued Beyond Limitation
Income Tax
Income Tax
ITAT Kolkata Quashes Reassessment: No Addition on Recorded Reason, Reopening Fails
Income Tax
Income Tax
Reassessment u/s. 148 based on survey operations without tangible material cannot be sustained
Income Tax
Income Tax
Reassessment Without Proper Sanction – ITAT Delhi Quashes Notice u/s 148
Income Tax
Income Tax
Approval from Wrong Authority Renders Section 148 Notice Invalid
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.
