#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
Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC
Income Tax
Income Tax
Non-response to notice due to bonafide reasons justified hence matter remanded: Karnataka HC
Income Tax
Income Tax
Writ to evade payment of statutory deposit during pendency of statutory appeal not permissible
Income Tax
Income Tax
Additions on grounds not part of reasons recorded for reopening assessment is unsustainable
Income Tax
Income Tax
Non-granting of personal hearing even after specific request by assessee not justified
Income Tax
Income Tax
Interest received from co-operative bank deductible u/s. 80P: ITAT Ahmedabad
Income Tax
Income Tax
Absence of Faceless Assessment Invalidates Section 148 notice: P&H HC
Income Tax
Income Tax
Addition set aside as active involvement in price manipulation of scrip not demonstrated
Income Tax
Income Tax
No further addition if no addition on the grounds for re-opening of assessment
Income Tax
Income Tax
Recourse u/s. 147 not prohibited if conditions of reopening u/s. 153C not satisfied
Income Tax
Income Tax
Alleged accommodation entries not entered by assessee hence revenue’s appeal dismissed
Income Tax
Income Tax
ITAT Ahmedabad Partially Upholds Unexplained Investment Addition
Income Tax
Income Tax
Section 148 Notices Invalid Due to Non-Compliance with Faceless Assessment Procedure
Income Tax
Income Tax
Calcutta HC Stays Section 148 Notice in Anup Kumar Case
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.
