#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
Transaction Genuine under section 68 if Loan Repaid with Interest: ITAT Delhi
Income Tax
Income Tax
Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC
Income Tax
Income Tax
No Section 69A Addition for Third-Party Pen Drive Data Without Confronting Taxpayer
Income Tax
Income Tax
Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed: No Addition on Original Ground – ITAT Mumbai
Income Tax
Income Tax
Madras HC Quashes Reassessment for Improper Sanction
Income Tax
Income Tax
Appeal Dismissal Under Section 249(4)(b) Invalid as No Advance Tax Liability Arises Without Income Admission
Income Tax
Income Tax
Notice U/S 148 Invalid if issued Without Proper Section 151 Sanction: Delhi HC
Income Tax
Income Tax
Section 148 Reassessment Notice to Non-Existent Firm Invalid: ITAT Jodhpur
Income Tax
Income Tax
Ex-parte order by CIT(A) set aside as assessee unaware about on-going appellate proceeding
Income Tax
Income Tax
Six-Year Tax Assessment for Third Parties Begins on AO’s Receipt of Seized Materials: SC
Income Tax
Income Tax
Prior Approval U/S 151 Mandatory for Notices U/S 148 Issued Beyond 3 Years, Even Under Extended TOLA Timelines
Income Tax
Income Tax
Income Tax Reassessment Notice Against Dissolved Company Invalid: Bombay HC
Income Tax
Income Tax
Aggregate annual receipts below specified limit hence exemption u/s. 10(23C)(iiiad) cannot be denied for belated return
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.
