#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
Jurisdiction of JAO to conduct proceedings u/s. 148A: Matter referred to Larger Bench
Income Tax
Income Tax
Defective Section 151(2) sanction & non-disposal of objections: ITAT quashes Reassessment in on money Case
Income Tax
Income Tax
Mere change of opinion on already disclosed facts: Gujarat HC Quashes Reassessment Notice
Income Tax
Income Tax
Madras HC Quashes Reassessment for Change of Opinion
Income Tax
Income Tax
Reassessment notice sustainable as issued within extended time limit under TOLA
Income Tax
Income Tax
Option money is capital receipt: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Voids Reassessment, Deletes Section 56(2)(viia) Addition
Income Tax
Income Tax
Concluded assessments cannot be reopened merely based on suspicion: Delhi HC
Income Tax
Income Tax
Holding Period Starts From Agreement Date, Not Possession: ITAT Mumbai
Income Tax
Income Tax
Absence of full & true disclosure of material facts: Reopening of Assessment Justified
Income Tax
Income Tax
Principles Governing Reopening of Assessment Under Section 147 – Gujarat HC
Income Tax
Income Tax
GKN Driveshafts: SC Clarifies Reassessment Process
Income Tax
Income Tax
Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi
Income Tax
Income Tax
Setting Best Judgment Assessment to AO by CIT(A) Without Addressing Jurisdiction Validity Unjustifiable
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.
