#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
Delay in issuing Section 143(2) Notice Renders Reassessment Invalid: Delhi HC
Income Tax
Income Tax
JAO can issue Section 148 notice after Section 132 search: Gujarat HC
Income Tax
Income Tax
Reopening of assessment without fresh tangible material not sustainable: Bombay HC
Income Tax
Income Tax
ITAT Delhi quashing Levy of penalty u/s 271(1) beyond period of limitation
Income Tax
Income Tax
Addition u/s. 69 without any concrete evidence against assessee is not sustainable
Income Tax
Income Tax
Sundry Debtors Not Unexplained Money Under Section 69A: ITAT Jaipur
Income Tax
Income Tax
Reassessment proceedings barred by limitation cannot be pursued: Rajasthan HC
Income Tax
Income Tax
Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material
Income Tax
Income Tax
No Reassessment After 4 Years for AO’s Error in Computing Income When Material Facts Fully Disclosed
Income Tax
Income Tax
Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur
Income Tax
Income Tax
Order passed u/s. 148A(d) beyond 3 years with approval of PCIT instead of PCCIT quashed
Income Tax
Income Tax
No Reassessment on Change of Opinion or Solely on Insight Portal Data: Gujarat HC
Income Tax
Income Tax
Reassessment Invalid without Fresh Notice when No Addition made on Reopened Issue: ITAT Pune
Income Tax
Income Tax
Reassessment Invalid if Original Escaped Income Not Added & Reasons are Vague or Scanty
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.
