#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
Reasons for reopening found to be non-existent, such defect is not curable by applying section 292B
Income Tax
Income Tax
Reassessment proceedings invalid as no failure in disclosing any material facts
Income Tax
Income Tax
Section 148 of Income Tax Act 1961: Notice and Reply
Income Tax
Income Tax
Draft submissions regarding reasons recorded u/s 148(2) of Income Tax Act, 1961
Income Tax
Income Tax
Initiation of reassessment proceeding by mere putting a seal as approving statement not sufficient
Income Tax
Income Tax
Reference to DVO for correct fair market value mandatory if requested by assessee
Income Tax
Income Tax
Interest on instalments refunded under IDS 2016 not payable as it was not voluntary tax payment
Income Tax
Income Tax
Draft submission – Section 148 notice sent at wrong address
Income Tax
Income Tax
Reassessment proceedings without issuance of notice u/s 143(2) is bad in law
Income Tax
Income Tax
Delhi HC set aside Section 148A(d) order passed without considering reply of Assessee – directs de novo exercise
Income Tax
Income Tax
Fresh adjudication directed to verify service of notice of legal heir after death of assessee
Income Tax
Income Tax
Income Tax Notice under section 148 against Dead Person is Invalid
Income Tax
Income Tax
Reassessment Notice on Non-Existing Company is not legally Tenable
Income Tax
Income Tax
Reassessment unsustainable if full & true material disclosure during original assessment
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.
