#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
Power under Section 148 not excluded due to exercise of appellate jurisdiction
Income Tax
Income Tax
Reopening of assessment based on mechanically received approval is bad in law
Income Tax
Income Tax
Request to amend section 151 Sanctioning Authority for reassessment
Income Tax
Income Tax
Section 148A notice not sustainable if alleged income chargeable to tax is less than Rs. 50 Lakh
Income Tax
Income Tax
Violation of principles of natural justice – If basis of reopening not furnished: HC
Income Tax
Income Tax
HC Sets Aside Section 148/148A Notice on Grounds of Change of Opinion
Income Tax
Income Tax
HC explains Provisions of Section 148A of Income Tax Act, 1961
Income Tax
Income Tax
Section 147 Proceeding without reporting reasons for reopening is unsustainable
Income Tax
Income Tax
Initiation of reassessment proceedings, without notice u/s 148, is bad in law
Income Tax
Income Tax
Assessment based on notice issued by non jurisdictional AO is bad in law
Income Tax
Income Tax
No addition for mere registration of property in Assessees name without actual transfer of money
Income Tax
Income Tax
Reassessment Proceedings cannot be initiated against a dead person
Income Tax
Income Tax
Mere digitally signing of Section 148 notice cannot be regarded as issuance of notice
Income Tax
Income Tax
Creditworthiness of Lender not proved: Section 148A(d) order valid
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.
