#Section 148
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Income Tax
Income Tax
Section 149 Limitation Bars Section 148 Reassessment Based on Search Material: Gujarat HC
Income Tax
Income Tax
Section 68 Inapplicable to Sale Proceeds of Disclosed Investments: ITAT Delhi
Income Tax
Income Tax
Section 68 Addition on Sale of Previously Disclosed Shares Deleted to Avoid Double Taxation: ITAT Delhi
Income Tax
Income Tax
Draft Assessment Ignoring Filed Return Set Aside for Fresh Consideration: Madras HC
Income Tax
Income Tax
Assessment Order Passed on Deceased Person Is Nullity in Law: ITAT Ahmedabad
Income Tax
Income Tax
Section 148 Reopening Based on Incorrect Facts & Borrowed Satisfaction Quashed: ITAT Kolkata
Income Tax
Income Tax
Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai
Income Tax
Income Tax
Bombay HC Deletes Penalty as Bogus Purchase Addition Was Based on Estimation
Income Tax
Income Tax
Profit Already Disclosed & Taxed Cannot Be Added Again as Undisclosed Income: ITAT Delhi
Income Tax
Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Income Tax
Income Tax
Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
Income Tax
Income Tax
Section 148 Reassessment Invalid Where Full Reasons Were Not Supplied & Sole Basis Was Retracted: Bombay HC
Income Tax
Income Tax
Karnataka HC Quashed Reassessment as It Was Based on Mere Change of Opinion
Income Tax
Income Tax
Gujarat HC Quashes Reassessment as Warranty Provision Was Scientifically Estimated
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.
