#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
CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined
Income Tax
Income Tax
Delhi ITAT Deletes Sections 271D & 271E Penalties for Farmers’ Cash Transactions
Income Tax
Income Tax
Section 148 Notice Quashed as TDS and Expense Claims Were Already Scrutinized: Gujarat HC
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for Failure to Issue Mandatory Notice under Section 143(2)
Income Tax
Income Tax
Reassessment Notice Issued by JAO Instead of NFAC Remitted Back to HC for Fresh Consideration: SC
Income Tax
Income Tax
Mumbai ITAT: Reassessment Beyond Three Years Quashed; Escaped Income Below ₹50 Lakh
Income Tax
Income Tax
No Coercive Income Tax Recovery After 7-Year Delay in Appeal Disposal: Andhra Pradesh HC
Income Tax
Income Tax
No Section 271(1)(c) Penalty if Reopened Return Was Accepted Without Any Addition: ITAT Delhi
Income Tax
Income Tax
Only Profit Element Taxable on Bogus Purchases if Sales Accepted: ITAT Ahmedabad
Income Tax
Income Tax
Calcutta HC Dismisses Challenge to Section 148 Notice Issued by Jurisdictional Assessing Officer
Income Tax
Income Tax
ITAT Delhi Quashes Assessment for Invalid Section 143(2) Notice by Incompetent Authority
Income Tax
Income Tax
Mumbai ITAT: Builder’s Statement Alone Cannot Justify On-Money Addition
Income Tax
Income Tax
Bombay HC Upholds ITAT Order Quashing Reassessment for Lack of Independent Reasons to Believe
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.
