#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
Delhi High Court dismisses 1,346 reassessment notices issued after March 31, 2021
Income Tax
Income Tax
Section 148 notice issued to a dead assesse is notice without jurisdiction
Income Tax
Income Tax
HC quashes Section 148 order approved by mere noting the word ‘Yes, I am satisfied’
Income Tax
Income Tax
ITAT allows LTCG exemption on shares of ‘Unisys Software’
Income Tax
Income Tax
No reassessment in absence of failure on part of assessee to fully & truly disclose all material facts
Income Tax
Income Tax
Section 148 notice cannot be issued after approval of Resolution Plan under IBC 2016
Income Tax
Income Tax
CIT sanction without application of judicious mind is invalid- section 151
Income Tax
Income Tax
HC quashes Notice for Reopening of Assessment as reason for reopening not state that there was any failure on the part of petitioner
Income Tax
Income Tax
Delhi HC dismisses reassessment notices issued after 31.03.2021 in 1346 cases
Income Tax
Income Tax
Reopening of Assessment Not Permissible for Change of Opinion
Income Tax
Income Tax
CBDT notifications not empowers department to put into oblivion section 148A provisions
Income Tax
Income Tax
AO to identify information for section 148 notice
Income Tax
Income Tax
Bogus LTCG- HC upheld Reassessment notice after expiry of 4 Years
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion of AO not sustainable
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.
