#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
Sanction by Addl. CIT instead of PCIT not valid for Reassessment After expiry of four years
Income Tax
Income Tax
Reopening based on wrong reasons cannot be a reason to believe that income has escaped assessment
Income Tax
Income Tax
Reassessment after 4 years not valid If Assessee Made Full & True Disclosure during original assessment
Income Tax
Income Tax
HC quashes Section 148 notice for failure to record reason for issue of notice
Income Tax
Income Tax
HC quashes Reassessment Notice as reasons not existed on the date of notice
Income Tax
Income Tax
HC quashes Reassessment notice & Proceeding based on wrong premises
Income Tax
Income Tax
Reopening merely based on AIR information of Cash Deposit is not valid
Income Tax
Income Tax
Reassessment provisions framed under Finance Act, 2021 cannot be deferred by CBDT notifications: HC
Income Tax
Income Tax
Rejection of Objection to Section 148 Notice not means finalisation of Assessment: HC
Income Tax
Income Tax
Delhi HC to decide on validity of Section 148 E-notices – Stays reassessment notices
Income Tax
Income Tax
Reopening based on vague & un-substantive reasoning not sustainable
Income Tax
Income Tax
Bombay HC quashes 1377 Section 148 Notices issued after 31st March 21
Corporate Law
Corporate Law
Ressessment Invalid if no failure on the part of assessee to disclose fully & truly all material facts
Income Tax
Income Tax
MP & Allahabad HC Quashes Section 148 Notice Issued after 31st March 2021
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.
