#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
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures
Income Tax
Income Tax
Reassessment Held Void as AO Invoked Section 147 Instead of Section 153C
Income Tax
Income Tax
ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148
Income Tax
Income Tax
Income Tax Reopening Sustained as Assessee Was Alleged Beneficiary of Accommodation Entries
Income Tax
Income Tax
Reassessment Notice Upheld as Information on Shell Companies Constituted Tangible Material
Income Tax
Income Tax
Delhi HC Allows Reassessment as DRI Information on Alleged Bogus Purchases Constituted Tangible Material
Income Tax
Income Tax
No Section 68 Addition on Income Already Offered u/s 44AD: Delhi ITAT
Income Tax
Income Tax
Once Sales Are Accepted, Entire Cash Deposits Cannot Be Taxed Again: Delhi ITAT
Income Tax
Income Tax
Delhi ITAT: No ‘Asset’, No Reopening Beyond 3/6 Years; 148 Notices Quashed
Income Tax
Income Tax
Reassessment Notices Quashed as ITBA Portal Dispatch Happened After Limitation Deadline
Income Tax
Income Tax
P&H HC Refuses to Quash Section 148 Notice as Reassessment Proceedings Were Still Pending
Income Tax
Income Tax
Notices Went to Spam Folder: Bangalore ITAT Grants Fresh Hearing in Reassessment Case
Income Tax
Income Tax
No Return Filed but TDS Credit Cannot Be Denied After Taxing Income: ITAT Mumbai
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.
