#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
HC directs department to issue Section 148 notice to legal representative of Deceased Assessee
Income Tax
Income Tax
Reopening justified as it is based on material satisfying that income has escaped assessment
Income Tax
Income Tax
Format of reply against Income Tax notice issued donors of Political party
Income Tax
Income Tax
Section 148A(d) order invalid if approval was taken from wrong authority
Income Tax
Income Tax
Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice
Income Tax
Income Tax
Reopening of assessment based on mistaken factual premise is unsustainable
Income Tax
Income Tax
Reopening of assessment unsustainable as prerequisite for reopening beyond four years not fulfilled
Income Tax
Income Tax
Section 148 notice- AO not considered objections & treated it under section 148A(b) – HC remands matter back to AO
Income Tax
Income Tax
SC on clarification filed by Revenue in matter of Abhisar Buildwell P Ltd
Income Tax
Income Tax
No penalty on income voluntarily declared in ROI after receipt of section 148 notice
Income Tax
Income Tax
AO cannot reopen the assessment based on very same material & take another view
Income Tax
Income Tax
ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order
Income Tax
Income Tax
HC quashed reassessment order as approval was not from specified authority
Income Tax
Income Tax
Reassessment triggered on a change of opinion as to calculation of tax payable is invalid
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.
