#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
Fresh return filing not required if already filed return is to be treated for reassessment
Income Tax
Income Tax
Submitted additional evidence are critical for determining the issue- ITAT remanded matter back to CIT(A)
Income Tax
Income Tax
No section 271B Penalty as failure to furnish return was due to ignorance & misguidance
Income Tax
Income Tax
Gujarat High Court: Section 148A – Reassessment- Limitation of notices
Company Law
Company Law
Penal provisions for non- compliance of cost audit report
Income Tax
Income Tax
Fate of section 148 Notices for AY 2013-14 and AY 2014-15 still hanging
Income Tax
Income Tax
Alternative remedy not an absolute bar for entertaining writ petition
Income Tax
Income Tax
HC imposes cost on AO for issuing notice to non existent company
Income Tax
Income Tax
Reassessment of Income under Income Tax Act, 1961 as Per Finance Act, 2021
Income Tax
Income Tax
Reopening on reasoning that another director has disclosed income differently is unsustainable
Income Tax
Income Tax
Reopening of assessment unsustainable in absence of any failure on part of assessee
Income Tax
Income Tax
Mere change of opinion does not provide jurisdiction for re-opening of assessment
Income Tax
Income Tax
Reopening of assessment on the basis of change of opinion is untenable
Income Tax
Income Tax
Reopening of assessment without any new tangible material is unsustainable
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.
