#Section 148
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Income Tax
Income Tax
AO to provide reasons to disbelieve bank statements for reopening of assessment
Income Tax
Income Tax
Section 234A interest in case of return filed U/s. 148 leviable from date of Section 148 notice
Income Tax
Income Tax
Disallowance of short term capital loss merely based on information from investigation wing is unsustainable
Income Tax
Income Tax
Addition without Considering Submissions of Assessee – ITAT restores matter
Income Tax
Income Tax
Nothing can be added or subtracted to reasons recorded for reassessment
Income Tax
Income Tax
Reopening beyond 4 years of assessment u/s 143(3) without allegation of non-disclosure is untenable
Income Tax
Income Tax
Addition u/s 68 untenable as AO failed to conduct independent investigation
Income Tax
Income Tax
Mere cash deposit in bank not sufficient to believe Escapement of Income
Income Tax
Income Tax
Co-owners showed capital gains of different amount – Section 148 notice invalid
Income Tax
Income Tax
Section 148 notice without Higher Authority Approval is invalid
Income Tax
Income Tax
Reasons for reopening of assessment u/s 148 not supplied construes non-service of valid notice
Income Tax
Income Tax
HC set-aside Section 148 notice as notice issued without any new tangible material
Income Tax
Income Tax
Deduction u/s 80P allowable only if claimed via valid return
Income Tax
Income Tax
Reassessment based on conjectures & surmises without any Tangible material 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.
