#Section 148
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Income Tax
Income Tax
Payment of Cash Salary Exceeding Rs. 20000 not allowable U/s. 40A(3)
Income Tax
Income Tax
Furnishing of additional information by AO is not expression of opinion
Income Tax
Income Tax
Notice issued u/s.158BC(a) cannot be equated to a notice issued u/s.148 to reopen an assessment
Income Tax
Income Tax
Reopening on the ground on which AO already held detailed discussion during original Assessment is not valid
Income Tax
Income Tax
Notice u/s 148 based on vague notice u/s. 154 not maintainable -SC
Income Tax
Income Tax
Assessment cannot be reopened u/s 147 in absence of tangible material
Income Tax
Income Tax
Notice u/s 148 issued without sufficient reason to believe is invalid
Income Tax
Income Tax
Assessing Officer must record ‘reasons’ before issuing notice u/s. 148
Income Tax
Income Tax
Validity of reassessment proceedings initiated u/s 147 to successor of business
Income Tax
Income Tax
Reassessment to disallow deduction u/s. 80HHC based on audit objections & reappraisal of details furnished not valid
Income Tax
Income Tax
No Reassessment u/s 147/148 for Legal Error / Illegality in Original Assessment Order
Income Tax
Income Tax
Validity of Reopening u/s.147/148 on the basis of statement obtained during survey & retracted later?
Income Tax
Income Tax
HC Reverses Law on Supply of Reasons for Reopening – Need not be supplied within limitation period
Income Tax
Income Tax
S.148 Notice – Whether Revenue required to verify change in address of assessee
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.
