#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 148A Reassessment Cannot Be Challenged at Preliminary Stage: Telangana HC
Income Tax
Income Tax
Share Premium From Non-Resident Is Capital Receipt, Reassessment Quashed: Telangana HC
Income Tax
Income Tax
Section 148 Notice Quashed as Seized Entry Had No Live Nexus With Assessee: Gujarat HC
Income Tax
Income Tax
Penalty Not Leviable Where Section 148 Return Accepted Without Addition: ITAT Ahmedabad
Income Tax
Income Tax
Section 54 Exemption Denied Where New House Bought Solely in Wife’s Name: P&H HC
Income Tax
Income Tax
Reassessment Based on Unamended Partnership Deed & Audit Objection Quashed: Gujarat HC
Income Tax
Income Tax
Mere Suspicion From STR Cannot Justify Section 148 Reopening: Gujarat HC
Income Tax
Income Tax
Section 143(2) Notice Objection Rejected; ₹84 Lakh Section 68 Addition Sustained: ITAT Kolkata
Income Tax
Income Tax
Gujarat HC Quashes Section 148A Reopening Over Roving Inquiry
Income Tax
Income Tax
Reassessment on Already Scrutinised Transaction Is Change of Opinion: Gujarat HC
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted as Pre-Notice TDS Exceeded Tax Liability: ITAT Mumbai
Income Tax
Income Tax
Bona Fide Non-Filing With TDS Does Not Warrant Section 270A Penalty: Hyderabad ITAT
Income Tax
Income Tax
ITAT Mumbai Dismisses Revenue Appeals Over Invalid Section 151(ii) Reassessment Sanction
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment for Invalid Section 151(ii) Approval by PCIT
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.
