#Section 148
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Income Tax
Income Tax
AO recorded reasons on same returned income- Reassessment Invalid
Income Tax
Income Tax
HC denies relief in section 147 proceedings for not replying notice for 6 Months
Income Tax
Income Tax
Section 54/54F exemption: ITAT directs AO to consider additional evidence
Income Tax
Income Tax
ITAT quashes reopening as AO provided only a Part of reason recorded to Assessee
Income Tax
Income Tax
Comprehensive Guide to Reopening of Assessments Under the Income Tax Act, 1961
Income Tax
Income Tax
Section -147 Reopening of Assessment / Reassessment – Horrendous journey for assessee!
Income Tax
Income Tax
Reopening of assessment merely on Internal Audit Objection Not Justified
Income Tax
Income Tax
Reassessment | Section 148 | Decoding Judicial Angle | Issues & controversies
Income Tax
Income Tax
Section 148- Revenue cannot travel beyond reasons recorded & same cannot be supplemented at the Later stage
Income Tax
Income Tax
Section 148 notice unsustainable as very basis of notice was invalid
Income Tax
Income Tax
Powers of AO to reopen assessment u/s 148 are not un-abundant or luxuriant-Vol.-1
Income Tax
Income Tax
Accommodation entry Business- Entire deposits cannot be assessed as unexplained cash credits.
Income Tax
Income Tax
Due date for filing Revise TDS Return?
Income Tax
Income Tax
Merely reason to believe not sufficient to reopen assessments beyond 4 year period
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.
