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#Section 148

Latest Section 148 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

5,960 articles
Income TaxRe-assessment of income u/s 147 merely based on change of opinion invalid
Income Tax

Re-assessment of income u/s 147 merely based on change of opinion invalid

POONAM GANDHI3 years ago
Income TaxIncriminating Material found during search of third party: Section 153C vs. 147
Income Tax

Incriminating Material found during search of third party: Section 153C vs. 147

POONAM GANDHI3 years ago
Income TaxIncriminating document found during search of third party needs to be provided to assessee
Income Tax

Incriminating document found during search of third party needs to be provided to assessee

POONAM GANDHI3 years ago
Income TaxHC Dismisses Writ for Petitioner’s Delay in Approaching the Writ Court
Income Tax

HC Dismisses Writ for Petitioner’s Delay in Approaching the Writ Court

CA Jatin Minocha3 years ago
Income TaxReopening of assessment based on incorrect facts or conclusions cannot be sustained
Income Tax

Reopening of assessment based on incorrect facts or conclusions cannot be sustained

POONAM GANDHI3 years ago
Income TaxSection 142(1) and 148 cannot operate concurrently: ITAT Dehradun
Income Tax

Section 142(1) and 148 cannot operate concurrently: ITAT Dehradun

Adv. Priyanshi Desai3 years ago
Income TaxGujarat HC Quashes Invalid Income Tax Notice against Non-Existent Entity
Income Tax

Gujarat HC Quashes Invalid Income Tax Notice against Non-Existent Entity

Editor3 years ago
Income TaxITAT allows interest on loan against rented property as Income was charged to tax
Income Tax

ITAT allows interest on loan against rented property as Income was charged to tax

Editor63 years ago
Income TaxDelhi HC Sets aside Reassessment Order for non-consideration of reply
Income Tax

Delhi HC Sets aside Reassessment Order for non-consideration of reply

Editor3 years ago
Income TaxDelhi HC Quashes Reassessment Due to ITBA Technical Glitches
Income Tax

Delhi HC Quashes Reassessment Due to ITBA Technical Glitches

Editor3 years ago
Income TaxDelhi HC quashes Reassessment Order Ignoring Assessee’s Response
Income Tax

Delhi HC quashes Reassessment Order Ignoring Assessee’s Response

Editor63 years ago
Company LawInventory Valuation: Avoid Costly Mistakes (Income Tax & Companies Act)
Company Law

Inventory Valuation: Avoid Costly Mistakes (Income Tax & Companies Act)

Pankaj Kannaujiya3 years ago
Income TaxNo section 148 Notice can be Issued before expiry of Period For Issuing Section 143(2) Notice
Income Tax

No section 148 Notice can be Issued before expiry of Period For Issuing Section 143(2) Notice

CA RITHIK KEDIA3 years ago
Income TaxITAT: Interest on Loan for Repayment Deductible from House Property Income
Income Tax

ITAT: Interest on Loan for Repayment Deductible from House Property Income

Editor3 years ago

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.