#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
Writ Jurisdiction of HC cannot be invoked on the ground that reasons recorded are not well-reasoned
Income Tax
Income Tax
Reopening of assessment sustained due to failure of true & full disclosure
Income Tax
Income Tax
Re-opening of assessment in absence of any new tangible material is unsustainable
Income Tax
Income Tax
Fictitious transaction requires full-fledged investigations – Writ not maintainable
Income Tax
Income Tax
Reassessment only on account of ‘change of opinion’ is liable to be struck down
Income Tax
Income Tax
Re-opening of assessment unjustified as complete disclosure of primary material facts already submitted
Income Tax
Income Tax
Re-opening of assessment merely based on information from DGIT(Inv.) is untenable
Income Tax
Income Tax
Relaxation Act 2020- 6 Year Limitation for Reassessment notice – Approving Authority
Income Tax
Income Tax
Reopening of assessment for mere change of opinion untenable in law
Income Tax
Income Tax
Validity of Second notice issued under Section 148 of Income Tax Act without disposing return filed to first notice
Income Tax
Income Tax
Analysis of 4 Recent Important Income Tax Case laws
Income Tax
Income Tax
HC can entertain Writ Petition to Examine if Conditions to issue Section 148 Notice are Satisfied: SC
Income Tax
Income Tax
Reasonableness of Notices issued under section 148 of Income Tax Act
Income Tax
Income Tax
Reopening of assessment for contingent nature of addition 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.
