#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
No further addition if addition not made on re-assessment reasons
Income Tax
Income Tax
Reopening based on factual inadvertent error not sustainable
Income Tax
Income Tax
Reopening to tax royalty as PE business income is change of opinion
Income Tax
Income Tax
Notice can't be issued to dissolved company under amalgamation
Income Tax
Income Tax
Notice issued to a deceased assessee is illegal – Delhi HC
Income Tax
Income Tax
Reopening to review original assessment not permitted
Income Tax
Income Tax
Consider Info related to Penny Stock in Scrutiny Assessment: CBDT
Income Tax
Income Tax
No reassessment where no original assessment -SC
Income Tax
Income Tax
Reopening without disposing Assessee’s objections, not valid
Income Tax
Income Tax
Reopening without alleging non-production of material facts is invalid
Income Tax
Income Tax
While granting sanction u/s 151, application of mind is sacrosanct
Income Tax
Income Tax
Reopening on incoherent reasons not valid u/s 147
Income Tax
Income Tax
Reassessment u/s 147 not permissible merely on change of opinion: ITAT
Income Tax
Income Tax
Validity of reopening of assessments
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.
