#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
Reassessment on mere audit objections without any tangible material is invalid
Income Tax
Income Tax
Reassessment for non-disclosure of bank a/c which was disclosed during Original Assessment is Invalid
Income Tax
Income Tax
Reopening on Sanction of CIT instead of Additional CIT is void
Income Tax
Income Tax
Reassessment Valid if There Is Tangible Material For Reopening
Income Tax
Income Tax
S. 151: Sanction granted by writing ‘Yes, I am satisfied’ is not sufficient
Income Tax
Income Tax
Income Tax dept can reassess Income of Sonia and Rahul Gandhi: Delhi HC
Income Tax
Income Tax
AO cannot ignore reply submitted by Assessee related to cash deposit for Reassessment
Income Tax
Income Tax
No reopening merely on the basis of Assessment of other co-sharer
Income Tax
Income Tax
Compliance required u/s 151 r.w.s. 148 of Income Tax Act, 1961
Income Tax
Income Tax
Failure to issue Notice U/s. 143(2) vitiate reassessment proceedings
Income Tax
Income Tax
Assessment/Re-assessment Procedure u/s. 147 of Income Tax Act, 1961
Income Tax
Income Tax
Notices for assessment/reassessment of income of old cases
Income Tax
Income Tax
Assessment or Reassessment Notice U/s 148
Income Tax
Income Tax
Reopening based on change of opinion is not permissible under law
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.
