#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
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Income Tax
Income Tax
Amendments In Income Tax Act 1961 through Finance Act, 2024
Income Tax
Income Tax
Reassessment after expiry of four years unsustainable as material fact disclosed fully: Bombay HC
Income Tax
Income Tax
Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
No Physical Notice in Ex-Parte Proceedings – ITAT Remands Case to CIT(A)
Income Tax
Income Tax
Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
Income Tax
Income Tax
Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct
Income Tax
Income Tax
Computation of income approved by assessee before CIT(A) cannot be argued against Tribunal: ITAT Nagpur
Income Tax
Income Tax
Purchase of property wrongly alleged as sale hence matter remanded back: ITAT Delhi
Income Tax
Income Tax
Request to restore matter not granted as matter not represented by assessee since long time: ITAT Raipur
Income Tax
Income Tax
Prima Facie Belief Required with Tangible Material Showing Income Escaped Assessment- Section 147/148
Income Tax
Income Tax
Deletion of Unexplained Cash Without Proper Verification Unjustified; Matter Restored: ITAT Raipur
Income Tax
Income Tax
Addition u/s. 69A and 68 without finding any fault with evidence is unlawful: ITAT Mumbai
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.
