#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
Rajasthan HC Quashes Reassessment Notices for Short Notice and Limitation Bar
Income Tax
Income Tax
ITAT Delhi Quashes Section 153C Assessment Where Deemed Search Date Fell After Cut-off
Income Tax
Income Tax
ITAT Chennai Quashes Reassessment for Invalid Section 151 Approval After Three Years
Income Tax
Income Tax
Section 148A(d) Order Set Aside for Ignoring Reply: Delhi High Court
Income Tax
Income Tax
Reassessment Based on Change of Opinion Quashed After Scrutiny: Delhi HC
Income Tax
Income Tax
Section 148 notice giving shorter filing period invalid, ITAT Raipur quashes reassessment
Income Tax
Income Tax
Search before assessment requires Section 148 route, ITAT Delhi quashes Section 143(3) order
Income Tax
Income Tax
Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT
Income Tax
Income Tax
Investigation Report Alone Cannot Sustain ₹2 Crore Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Deletes Rs 60 Lakh Marriage Expenditure Addition for Lack of Evidence
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for PCIT Approval Instead of PCCIT under Section 151
Income Tax
Income Tax
Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT
Income Tax
Income Tax
Reassessment Cannot Shift From Cash Credits to Estimated Commission: ITAT Delhi
Income Tax
Income Tax
New Section 149 Cannot Revive Assessment Already Time-Barred: ITAT Delhi
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.
