#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
Section 40A(3) gets attracted if payment in a Single day though separate cash memos exceeds the limit
Income Tax
Income Tax
It is not permissible to reopen based on change of opinions: HC
Income Tax
Income Tax
Section 147 proceedings invalid as addition was made under section 56 for escapement of income of capital gain
Income Tax
Income Tax
Reopening u/s 148 permissible in case of receipt of huge cash deposit vis-à-vis non-filing of ROI
Income Tax
Income Tax
Reassessment Notice based on primacies material related to bogus purchases is valid
Income Tax
Income Tax
Income Tax Reassessment against Non-Existing Entity is void ab-initio’
Income Tax
Income Tax
ITAT Quashes reassessment proceeding initiated merely based on Investigation Wing report without application of Mind
Income Tax
Income Tax
Assessee not permitted to abandon Income Tax assessment/reassessment machinery
Income Tax
Income Tax
HC quashes Reassessment Orders for Contradiction in Reason for reopening
Income Tax
Income Tax
Section 148 Notice issued after expiry of 4 years, based on Addl. CITs approval, is unsustainable
Income Tax
Income Tax
Reasons recorded for reassessment cannot be substituted, added or deleted
Income Tax
Income Tax
Sufficiency or correctness of material need not be considered at the stage of issue of Section 148 notice
Income Tax
Income Tax
Reassessment Notice Issued with approval of JCIT instead of CIT is invalid
Income Tax
Income Tax
Sanction by Addl. CIT instead of PCIT not valid for Reassessment After expiry of four years
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.
