#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 147 Reassessment Quashed as Reopening Based on Change of Opinion: ITAT Mumbai
Income Tax
Income Tax
Reassessment Under Section 147 Invalid Where Section 153C Applies: ITAT Pune
Income Tax
Income Tax
Section 148 Reassessment Notice Upheld for Failure to Fully Disclose Material Facts: Gujarat HC
Income Tax
Income Tax
Section 69 Addition Deleted for Lack of Cross-Examination & Corroborative Evidence: ITAT Delhi
Income Tax
Income Tax
Section 54EC Exemption Allowed on Development Rights Consideration: ITAT Mumbai
Income Tax
Income Tax
Section 148 Reassessment Appeal Dismissed as Proceedings Continued Against Deceased Assessee: Calcutta HC
Income Tax
Income Tax
Cash Deposits for Digital Money Transfers Not Unexplained Income: ITAT Kolkata
Income Tax
Income Tax
Section 270A Penalty Deleted as Bombay HC Quashed Section 148 Reassessment Notice: ITAT Mumbai
Income Tax
Income Tax
Section 69A Addition Deleted as AO Relied Only on Investigation Report: ITAT Mumbai
Income Tax
Income Tax
Section 69 Addition Cannot Rest Solely on Uncorroborated Third-Party Excel Sheet: ITAT Agra
Income Tax
Income Tax
Section 147 Reassessment Quashed as No Income Escaped Assessment: ITAT Agra
Income Tax
Income Tax
Reassessment Quashed for Approval by Wrong Authority Under Section 151(ii): ITAT Mumbai
Income Tax
Income Tax
Section 151 Sanction by Incorrect Authority Invalidates Section 148 Reassessment: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
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.
