#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
No addition for cash deposit & Balance when Accounted in books & duly explained
Income Tax
Income Tax
Allahabad HC explains Section 148A Pre-Condition for Reassessment initiation
Income Tax
Income Tax
Section 115BBE Applies When Source of Income Unexplained
Income Tax
Income Tax
ITAT Quashes Assessment as AO Failed to Issue Section 148 Notice to All Legal Heirs After Individual’s Death
Income Tax
Income Tax
Identity, Creditworthiness & Transaction Genuineness Proven: Section 68 Addition deleted
Income Tax
Income Tax
Non-finalized Documents found on third-party premises without independent corroboration cannot justify additions
Income Tax
Income Tax
Assessment order passed in the name of a deceased individual is invalid: ITAT Jaipur
Income Tax
Income Tax
Honesty of assessee cannot attract penalty under Section 271(1)(c)
Income Tax
Income Tax
Section 148A(b) & 148 notices invalid without approval from designated authorities
Income Tax
Income Tax
Reassessment Notice Under Section 148 Invalid If Issued After Four Years
Income Tax
Income Tax
Section 154(1A): AO cannot rectify any matter already decided in Appeal proceeding
Income Tax
Income Tax
Improper service of Section 148 notice renders assessment order invalid
Income Tax
Income Tax
New Section 148 SCN Needed for issues not previously raised: Madras HC
Income Tax
Income Tax
AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi 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.
