#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
Section 148 Reopening Cannot Rest on Presumptions of On-Money Receipt: Gujarat HC
Income Tax
Income Tax
Gujarat HC Quashes Section 148 Notice Based on Factually Incorrect Penny Stock Allegation
Income Tax
Income Tax
Mumbai ITAT Quashes Reassessment; PCIT Approval Invalid Beyond Three Years
Income Tax
Income Tax
Chennai ITAT Deletes Section 271D Penalty on Cash Property Sale Consideration
Income Tax
Income Tax
Gujarat HC Quashes Section 148 Notice Based on Existing Assessment Records
Income Tax
Income Tax
Chennai ITAT Deletes Cash Deposit Addition; Assessee Acted Merely as Conduit
Income Tax
Income Tax
Chennai ITAT Deletes Luxury Car Addition; Company’s Economic Ownership Prevails
Income Tax
Income Tax
Chennai ITAT Quashes Section 263 Revision; PCIT Can’t Revise Merged Penalty Order
Income Tax
Income Tax
Lucknow ITAT Deletes ₹1.31 Crore Cash Deposit Addition; Bank Mitra Not Taxable on Customers’ Deposits
Income Tax
Income Tax
Gujarat HC Quashes Section 148 Reopening, Applies IBC Clean Slate Principle
Income Tax
Income Tax
Wealth Tax Return Disclosure Does Not Bar Section 148 Reassessment: Gujarat HC
Income Tax
Income Tax
ITAT Restricts Estimated Commission on Cheque Discounting to 0.35 Percent
Income Tax
Income Tax
ITAT Jaipur Sets Aside Reassessment Notices Issued Beyond Limitation
Income Tax
Income Tax
ITAT Sets Aside Reassessment for Failure to Record Material Disclosure Default
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.
