#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
Delhi HC Upholds Reopening of Zoom Insurance Brokers for AY 2020-21
Income Tax
Income Tax
Unsigned Form 36 Makes Income Tax Appeals Non-Maintainable: ITAT Pune
Income Tax
Income Tax
Section 148 Notice Cannot Rest on Unexamined Taxpayer Explanation: Karnataka HC
Income Tax
Income Tax
Wrong Taxpayer Facts Make Appellate Order Perverse: ITAT Agra
Income Tax
Income Tax
Third-Party Material Must Be Disclosed Before Addition: ITAT Ahmedabad
Corporate Law
Corporate Law
Punjab & Haryana HC Quashes AY 2015-16 Reassessment Notices Issued After 1 April 2021
Income Tax
Income Tax
Reassessment Based on CBDT Instructions Without AO’s Independent Satisfaction Invalid: ITAT Lucknow
Income Tax
Income Tax
Earlier Property Booking Cannot Override Stamp Value Without Linked Consideration: ITAT Mumbai
Income Tax
Income Tax
Successor AO Cannot Review Scrutiny Assessment Through Section 147: Chhattisgarh HC
Income Tax
Income Tax
“Shell Company” Label Cannot Replace Evidence: ITAT Deletes ₹4.74 Crore Addition
Income Tax
Income Tax
“Our Counsel Failed Us” Cannot Justify Three-Year Appeal Delay Without Evidence: ITAT Pune
Income Tax
Income Tax
“Fit Case, Approved”—Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra
Income Tax
Income Tax
A Bank Credit Is Not Automatically Income: Uploading Old Information Cannot Validate Reopening: ITAT Ranchi
Income Tax
Income Tax
8% Profit Estimate Without Reasoned Basis Cannot Be Sustained: ITAT Ranchi
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.
