#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
Assessment framed on the basis of mere ‘base note’ is unsustainable
Income Tax
Income Tax
Addition for cash deposit in bank based on reopening without application of mind deleted
Income Tax
Income Tax
HC quashes section 148 notice issued to Amalgamated Company
Income Tax
Income Tax
Reassessment Notice against already Amalgamated Company is Invalid
Income Tax
Income Tax
Reasons for formation of belief must have rational connection with formation of belief
Income Tax
Income Tax
Mere cash deposited with bank is not a prima facie belief for escapement of Income
Income Tax
Income Tax
HC quashes section 148 notice issued in the name of non-existing company
Income Tax
Income Tax
HC dismisses Writ Petition against Section 148A notice as final order already been passed
Income Tax
Income Tax
Benefit of TOLA 2020 not available to first proviso to Section 149(1)(b) of Income Tax Act
Income Tax
Income Tax
Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable
Income Tax
Income Tax
HC quashes perverse Section 148A(d) order as passed without application of mind
Income Tax
Income Tax
Reassessment based on Tax Evasion Petition: HC refers matter back to AO
Income Tax
Income Tax
Initiation of re-assessment proceeding beyond four years is legally impermissible
Income Tax
Income Tax
Reopening of assessment unsustainable in absence of satisfaction of competent authority
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.
