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#Section 148

Every article filed under the “Section 148” tag — analysis, news and updates.

5,411 articles
Income TaxSection 148 Notice Quashed as AO Cannot Review Own Assessment: Telangana HC
Income Tax

Section 148 Notice Quashed as AO Cannot Review Own Assessment: Telangana HC

CA Sandeep Kanoi1 month ago
Income TaxCapital Gains Taxable on Sale Deed Date, Not Receipt of Consideration: ITAT Hyderabad
Income Tax

Capital Gains Taxable on Sale Deed Date, Not Receipt of Consideration: ITAT Hyderabad

CA Sandeep Kanoi1 month ago
Income TaxNFAC Reassessment Before Section 151A Notification Quashed: ITAT Kolkata
Income Tax

NFAC Reassessment Before Section 151A Notification Quashed: ITAT Kolkata

CA Sandeep Kanoi1 month ago
Income TaxSection 148 Reassessment Quashed for Invalid Section 151 Sanction: ITAT Mumbai
Income Tax

Section 148 Reassessment Quashed for Invalid Section 151 Sanction: ITAT Mumbai

CA Sandeep Kanoi1 month ago
Income TaxSection 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi
Income Tax

Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi

CA AJAY KUMAR AGRAWAL1 month ago
Income TaxSection 148 Reassessment Quashed as ₹50 Lakh Threshold Not Met for Same Transaction: ITAT Delhi
Income Tax

Section 148 Reassessment Quashed as ₹50 Lakh Threshold Not Met for Same Transaction: ITAT Delhi

CA AJAY KUMAR AGRAWAL1 month ago
Income TaxCan Section 148A Reassessment Be Based Solely on Red-Flagged Information?
Income Tax

Can Section 148A Reassessment Be Based Solely on Red-Flagged Information?

CA AJAY KUMAR AGRAWAL1 month ago
Income TaxNo Capital Gains Without Transfer Under Development Agreement: ITAT Pune
Income Tax

No Capital Gains Without Transfer Under Development Agreement: ITAT Pune

CA AJAY KUMAR AGRAWAL1 month ago
Income TaxSection 148 Reassessment Quashed for Skipping Approved Section 148A(a) Inquiry: Chhattisgarh HC
Income Tax

Section 148 Reassessment Quashed for Skipping Approved Section 148A(a) Inquiry: Chhattisgarh HC

CA AJAY KUMAR AGRAWAL1 month ago
Income TaxSection 148 Notice Quashed for Lack of Section 151(ii) Approval: Hyderabad ITAT
Income Tax

Section 148 Notice Quashed for Lack of Section 151(ii) Approval: Hyderabad ITAT

CA Vijayakumar Shetty1 month ago
Income TaxSection 148 Notice Quashed for Lack of Live Nexus with Old Broker Register Entry: Gujarat HC
Income Tax

Section 148 Notice Quashed for Lack of Live Nexus with Old Broker Register Entry: Gujarat HC

CA Sandeep Kanoi1 month ago
Income TaxMaximum Marginal Rate Inapplicable to Registered Society: ITAT Hyderabad
Income Tax

Maximum Marginal Rate Inapplicable to Registered Society: ITAT Hyderabad

CA Sandeep Kanoi1 month ago
Income TaxTemporary Cash Support for Student Visa Is Not a Loan Under Section 269SS: ITAT Chennai
Income Tax

Temporary Cash Support for Student Visa Is Not a Loan Under Section 269SS: ITAT Chennai

CA Vijayakumar Shetty1 month ago
Income TaxSection 69A Cannot Be Invoked for Cash Withdrawals from Own Bank Account
Income Tax

Section 69A Cannot Be Invoked for Cash Withdrawals from Own Bank Account

CA Vijayakumar Shetty1 month ago