#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
Closed assessment cannot be reopened without any actionable material
Income Tax
Income Tax
Reopening u/s. 148 beyond 4 years in absence of full & true disclosure of material facts unsustainable
Income Tax
Income Tax
Delhi HC Sets Aside Assessment Order which was based on Wrongful Allegations
Income Tax
Income Tax
HC Sets Aside Assessment Order Due to AO’s Error in Including Previous Year’s Balance
Income Tax
Income Tax
Reassessment proceedings initiated by mistake is liable to be set aside
Income Tax
Income Tax
Department Obligated to Provide Supporting Material for Section 148A(b) Notice
Income Tax
Income Tax
Reassessment without due application of mind by AO was invalid
Income Tax
Income Tax
Order u/s. 148A(d) Without Opportunity of Hearing is Unlawful
Income Tax
Income Tax
Bogus Purchase: ITAT Kolkata restricts addition to 5% of Bogus Purchase
Income Tax
Income Tax
ITAT Delhi dismisses reopening as same was based on change of opinion
Income Tax
Income Tax
Triggering of re-assessment proceedings on matter for which AO had already formed an opinion is untenable
Income Tax
Income Tax
Property renovation expenses can’t be disallowed for missing details in bill
Income Tax
Income Tax
ITAT Upholds Section 69C addition for Bogus Purchases from Dummy Companies
Income Tax
Income Tax
No Section 153A Addition Without Incriminating Material from Search
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.
