#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
Section 148 Reassessment Notices: Jurisdictional Challenges for Taxpayers
Income Tax
Income Tax
Permission from PCIT instead of PCCIT for reassessment beyond three years is invalid
Income Tax
Income Tax
Bombay HC Quashes Income Tax Reassessment Notices Issued by JAO
Income Tax
Income Tax
ITAT Delhi quashes section 263 revision as reassessment itself held void ab initio
Income Tax
Income Tax
₹4.05 Cr Addition Reduced to ₹12.5L by ITAT in Bogus Entry Case
Income Tax
Income Tax
No incidence of tax invokable without transfer: Delhi HC
Income Tax
Income Tax
Action u/s. 147 not justified when material found during search of another person is sole basis for reopening
Income Tax
Income Tax
Penalty Under 271(1)(c) Fails as Reopening Found Invalid: Madras HC
Income Tax
Income Tax
Madras HC Sets Aside Reopening Beyond 4 Years Based on Disclosed Facts
Income Tax
Income Tax
DVO reference U/s 142A made before initiation of reassessment is invalid
Income Tax
Income Tax
Non-service of notice u/s. 142(1) as per valid mode of transmission is bad-in-law
Income Tax
Income Tax
LTCG Claim in NYSSA Stock Is Bogus, Calcutta HC Upholds ₹9.16 Lakh Addition
Income Tax
Income Tax
AO Cannot Reopen Assessment Beyond Grounds Mentioned in Section 148A(b) Notice
Income Tax
Income Tax
Kerala HC Quashes Income Tax Reassessment Notice Issued on Cancelled PAN
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.
