#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
Passing of assessment order without issuance of notice u/s. 143(2) is unsustainable: ITAT Bangalore
Income Tax
Income Tax
Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC
Income Tax
Income Tax
Bombay HC Quashes Section 148 Notices Issued by Jurisdictional AO
Income Tax
Income Tax
Reassessment alleging delayed filing of Form 10 without opinion of income escaped assessment untenable: Delhi HC
Income Tax
Income Tax
Issuance & service of section 143(2) notice after filing of ROI is sine-qua-non for framing assessment
Income Tax
Income Tax
Power to assess block period of ten years doesn’t apply to search conducted before 1st April 2017: Delhi HC
Income Tax
Income Tax
Initiation of re-assessment proceedings merely based on faceless information quashed: Bombay HC
Income Tax
Income Tax
A comprehensive analysis of function of electronic information in tax assessments
Custom Duty
Custom Duty
Discussion of each query in assessment order is not mandatory: Bombay HC
Income Tax
Income Tax
ITAT quashes reassessment order as notice was issued by AO not having Jurisdiction
Income Tax
Income Tax
Addition already finalized u/s. 143(3) cannot be added again vide order u/s. 144: ITAT Mumbai
Income Tax
Income Tax
Jurisdictional AO’s Section 148 Notice Violates Section 151A: Bombay HC
Income Tax
Income Tax
Note on Income Tax Notices Issued: Section148 read with Section 135A
Income Tax
Income Tax
Faceless assessment doesn’t permit issuance of notice u/s. 148A(b) by Jurisdictional AO: Bombay HC
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.
