#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
Merely Writing I am Satisfied” Not Valid Approval for Section 148 Notice
Income Tax
Income Tax
Reassessment u/s. 148 in contravention of provisions of section 151 bad in law: ITAT Mumbai
Income Tax
Income Tax
Passing of ex-parte order without considering merits of case unjustified: Matter restored
Income Tax
Income Tax
No rectification u/s 292B if Income Tax Assessment Order issued in the Name of a Non-Existent Entity
Income Tax
Income Tax
Hardship compensation is capital receipt: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Payment of advance tax not required hence dismissal of appeal for non-payment unjustified: ITAT Bangalore
Income Tax
Income Tax
Mere change of opinion on the part of AO is not a valid ground for reassessment
Income Tax
Income Tax
Reassessments Under Income Tax Act: Hexaware Technologies Ruling
Income Tax
Income Tax
SC upheld Constitutional Validity of TOLA which Extends Income Tax Reassessment Time limit
Income Tax
Income Tax
Notices issued through income tax portal only is not a valid service of notice: ITAT Chandigarh
Income Tax
Income Tax
Addition u/s. 68 matter send back for de novo proceedings due to unclear information: ITAT Bangalore
Income Tax
Income Tax
Addition u/s. 69 against unexplained investment sustained in absence of sufficient evidences: ITAT Raipur
Income Tax
Income Tax
Reopening u/s. 148 justified as full material was not available with AO at time of assessment: Delhi HC
Income Tax
Income Tax
Income Tax Reassessment: Insights from SC Rulings in Ashish Agarwal & Rajeev Bansal
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.
