#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
Twist in the Tale – Old Section 148 vs. New section 148A Controversy
Income Tax
Income Tax
Limitation period for revisional proceeding in case of both Assessment & Reassessment
Income Tax
Income Tax
Interim Protection against Section 148 Notice by MP High Court
Income Tax
Income Tax
Reassessment was erroneous in absence of prima facie finding by CIT
Income Tax
Income Tax
Latest Development in Section 148 Notices Issued After 31st March 2021
Income Tax
Income Tax
HC upheld validity of section 148 notices issued between 01.04.2021 to 30.06.2021 without following section 148A procedure
Income Tax
Income Tax
Reassessment restrained in 79 cases for not following section 148A procedure
Income Tax
Income Tax
Reopening of assessment valid after Inquiry suggests the Assessee is beneficiary of Accommodation Entry
Income Tax
Income Tax
Reassessment notice invalid if AO not applied his mind & not supplied reasons
Income Tax
Income Tax
Orissa HC stays section 148 notice issued in violation of section 148A
Income Tax
Income Tax
HC allow reopening in the case related to accommodation entries
Income Tax
Income Tax
Reopening after enquiries valid if Assessee is beneficiary of accommodation entries
Income Tax
Income Tax
AO must establish a live-link between escapement of income vis-à-vis Fresh information
Income Tax
Income Tax
HC stays section 148 notice issued after 31.03.2021 as per omitted provisions
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.
