#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
Kerala HC Sets Aside Section 148 Order & Notice, Directs Fresh Order After Considering Petitioner’s Reply & Hearing
Income Tax
Income Tax
Section 292B cannot cure defect of Scrutiny notice to a non-existent entity
Income Tax
Income Tax
CBDT Cannot Misuse Sections 119, 120 & 144B Powers to Assessee’s Detriment
Income Tax
Income Tax
Reassessment is invalid when assessment is pending: Madras HC
Income Tax
Income Tax
Order set aside as AO erroneously added value of transaction for calculating escaped assessment
Income Tax
Income Tax
Section 292BB cannot cure non-issuance of notice u/s. 143(2): Delhi HC
Income Tax
Income Tax
Reassessment Order Set Aside for Fresh Probe into Employee Cash Transactions
Income Tax
Income Tax
Initiation of reassessment proceedings against dead person illegal: Kerala HC
Income Tax
Income Tax
Assessee not well versed with tax proceedings failed to furnish documents before AO hence matter restored
Income Tax
Income Tax
Matter was remanded back with respect to addition of Rs. 21.98 Lakhs as Unexplained Deposit u/s 69A
Income Tax
Income Tax
AO cannot take different way of assessing income if mode of income is identical to subsequent years
Income Tax
Income Tax
Reasons disclosed to assessee for reassessment u/s. 148 cannot be improved subsequently: Delhi HC
Income Tax
Income Tax
Material indicating purchase from non-existing entities can be basis for reassessment u/s. 148
Income Tax
Income Tax
Order passed by CIT(A) without considering submission not sustainable: ITAT Ahmedabad
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.
