#Section 148
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Income Tax
Income Tax
Initiation of reassessment u/s. 147 based on search action instead of 153A/153C is untenable
Income Tax
Income Tax
IT Reassessment Notice Beyond TOLA’s Limitation Period Invalid: ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid If Reopening Grounds were discussed in Original Assessment: Bombay HC
Income Tax
Income Tax
Reassessment Beyond 4 Years Requires failure to disclose material facts: Bombay HC
Income Tax
Income Tax
Addition u/s. 68 restricted to 0.30% of total Circular Trading Transaction: ITAT Ahmedabad
Income Tax
Income Tax
Reassessment not Change of Opinion if original assessment not involve any formation of opinion
Income Tax
Income Tax
Deduction u/s 80P was allowable as amendment of Section 80AC was not retrospective in nature
Income Tax
Income Tax
Reassessment notice issued u/s. 148 beyond six years is time barred: ITAT Mumbai
Income Tax
Income Tax
Initiation of reassessment against non-existing company not sustainable
Income Tax
Income Tax
ITAT Mumbai directs Assessment of Factory Premises Rental Income under Section 57
Income Tax
Income Tax
Section 148 Notices Beyond 3 Years Require Proof of Concealed Income Over ₹50 Lakh
Income Tax
Income Tax
Rajasthan HC Orders 20% Deposit for Stay in Reassessment Case
Income Tax
Income Tax
Search Incriminating Material Requires Proceedings Under Section 153C, Not 147/148
Income Tax
Income Tax
Retrospective Amendment Doesn’t Justify Reassessment Beyond Four Years
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.
