#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,408 articlesIncome Tax
Income Tax
Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
Income Tax
Income Tax
Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability
Income Tax
Income Tax
Section 263 Cannot Replace AO’s View on Reopening Issues
Income Tax
Income Tax
Generic Client Code Modification Allegations Insufficient for Reopening: Delhi HC
Income Tax
Income Tax
Section 68 Addition Deleted Where Deposits Were Temporary for Student VISA & Repaid
Income Tax
Income Tax
Reopening Below ₹50 Lakh Without PCCIT Approval Is Invalid
Income Tax
Income Tax
Unaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh
Income Tax
Income Tax
Notice issued u/s. 148 beyond 3 years is time barred as escapement is less than 50 Lakhs
Income Tax
Income Tax
Reopening Challenge Rejected; Revenue Difference Issue Sent Back
Income Tax
Income Tax
Unsigned Approval u/s 151 Vitiates Reassessment: ITAT Rajkot Quashes Reopenings in Classic Network Pvt. Ltd. Group Case
Income Tax
Income Tax
Section 68 Addition Deleted Due to Proven Identity and Source of Loans
Income Tax
Income Tax
Order Passed Against Deceased Assessee Not Invalid by Default: ITAT Hyderabad
Income Tax
Income Tax
Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad
Income Tax
Income Tax
