#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
Non-participation in appellate proceeding due to judicial custody is genuine reason
Income Tax
Income Tax
Schedule Tribe Member’s Income Not Exempt if Source Outside Specified Area
Income Tax
Income Tax
Inadvertent Email Lapse: ITAT Remands Appeal, Slaps ₹15K Cost
Income Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escapement Below ₹50 Lakh: ITAT Ahmedabad
Income Tax
Income Tax
Share Value Difference on Exchange for NPO Interest Not Taxable as Perquisite
Income Tax
Income Tax
ITAT Quashes Reassessment Notices Over Improper Sanction Post-Finance Act, 2021
Income Tax
Income Tax
Section 148 Notice Issued After 31.03.2022 Held Invalid: ITAT Visakhapatnam
Income Tax
Income Tax
Change of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC
Income Tax
Income Tax
Reassessment notice issued by non-jurisdictional AO is bad-in-law
Income Tax
Income Tax
Division Bench Allows Income Tax Appeal Despite Delay; Limitation Not a Bar
Corporate Law
Corporate Law
Notice for reassessment u/s. 148 issued beyond surviving time limit is time-barred: Gujarat HC
Income Tax
Income Tax
Reopening Quashed: AO Relied on Investigation Wing Without Applying Mind
Income Tax
Income Tax
Mere change of opinion: Bombay HC Quashes Tax Section 148 Reopening notice
Income Tax
Income Tax
Reassessment u/s. 148 quashed as initiated inspite of full and true material disclosure: Bombay HC
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.
