#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
Wrong Section 151 Approval Invalidates Reassessment Beyond Three Years: ITAT Mumbai
Income Tax
Income Tax
Reassessment Invalid Without Mandatory Section 143(2) Notice: Allahabad HC
Income Tax
Income Tax
ITAT Chennai: Rs.1 Crore Section 10(23C) Limit Applies Separately to Each School
Income Tax
Income Tax
Bombay HC Quashes Reassessment for Total Non-Application of Mind by Tax Authorities
Income Tax
Income Tax
Bitumen Is Not ‘Other Valuable Article’ Under Section 69A: Supreme Court
Income Tax
Income Tax
CIT(A) Cannot Remand Assessment Without Deciding Jurisdictional Grounds: ITAT Delhi
Income Tax
Income Tax
Section 54F Claim Can Be Raised Before ITAT Even If Not Claimed in Return: ITAT Hyderabad
Income Tax
Income Tax
Wrong Section 151 Authority Approval Invalidates Reassessment Notice: Bombay HC
Income Tax
Income Tax
Third-Party Excel Sheet Without Corroboration Cannot Sustain Section 69A Addition: ITAT Agra
Income Tax
Income Tax
AY 2015-16 Reassessment Time-Barred; ₹3.27 Crore Additions Fall as ITAT Quashes Proceedings
Income Tax
Income Tax
Documentary Evidence Explains Cash Deposits; ₹3.22 Lakh Section 69A Addition Deleted: ITAT Bangalore
Income Tax
Income Tax
₹11.65 Lakh Cash Deposit Explained; Section 115BBE Inapplicable to AY 2011-12: ITAT Bangalore
Income Tax
Income Tax
No Addition on Reopening Ground Makes Reassessment Invalid: ITAT Agra
Income Tax
Income Tax
CIT(A) Must Decide Tax Appeal on Merits Despite Non-Compliance: ITAT Chandigarh
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.
