#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 notice issued after 4 years without prior approval of Commissioner is not valid
Income Tax
Income Tax
Reassessment cannot be made to disallow deduction allowed in Original Assessment
Income Tax
Income Tax
Reopening based on Change of opinion is invalid; HC dismisses Appeal in Airtel case
Income Tax
Income Tax
S. 147 / 148 Non disposal of objection raised makes reassessment invalid
Income Tax
Income Tax
Provision of law overlooked during original assessment – Reassessment Notice beyond four years is not valid
Income Tax
Income Tax
Non-issue of notice u/s. 143(2) after filing of return makes assessment u/s. 143(3) /147 bad in law
Income Tax
Income Tax
Assessment U/s. 147 not become invalid for satisfaction of Reasons recorded by both CIT & JCIT
Income Tax
Income Tax
Notice for reopening U/s. 148 cannot be issued in absence of fresh material
Income Tax
Income Tax
Reopening of assessment beyond a period of 4 years to make fishing inquiries not justified
Income Tax
Income Tax
Reopening of assessment not permitted if no Failure of Assessee to disclose material facts
Income Tax
Income Tax
Reopening not permissible on the ground of expense which was not claimed by Assessee
Income Tax
Income Tax
Accommodation entry: Reassessment based on mere inquiry in case of 3rd party not justified
Income Tax
Income Tax
Initiation of reassessment during pendency of Sec. 143(2) proceedings is invalid
Income Tax
Income Tax
Reassessment not valid if time to issue notice U/s. 143(2) not expired
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.
