#Section 148
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32-Day Bank Loan Cannot Be Branded Accommodation Entry: ITAT Delhi

ITAT Quashes Reassessment for Absence of Section 143(2) Notice

Gujarat HC Quashes Section 148 Notice for Lack of Live Link with Seized Material

AY 2015-16 Reassessment Notices Issued After 1 April 2021 Time-Barred: Gujarat HC

Personal Hearing at Section 148A(3) Stage Not Absolute Right: Calcutta HC

ITAT Pune Quashes Section 147 Reassessment Where Section 153C Applied to Search Information

Bombay HC Quashes Section 148 Notice Based on Search Material, Holds Section 153C Applicable

ITAT Delhi Quashes Income Tax Reassessment Notice Issued 3 Days Beyond Six-Year Limit

ITAT Amritsar Quashes Section 68 Addition on Demonetization Cash Deposits

ITAT Nagpur Upholds Section 263 Revision for Lack of Inquiry into Unrecorded Sales

Gujarat HC Quashes Reopening as Change of Opinion on Section 80P(2)(d) Deduction

ITAT Delhi Quashes Reassessment Based Solely on Revenue Audit Objection

Search Clock Starts on Seized Material Receipt; AYs 2011-12 & 2012-13 Outside Section 153C

Unsigned, Undated Section 151 Approval Invalid; Reassessment Quashed by ITAT Delhi
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.
