#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.

Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai

Section 263 Revision Quashed Due to Pending Appeal on Same Issue Before CIT(A)

SC Upholds Quashing of Reopening Tax Notice Due to IBC Clean Slate Doctrine

Reassessment Notice Quashed Due to Extinguishment of Tax Liabilities Under Approved Resolution Plan

Reassessment Notice Invalid Due to Absence of PCCIT Approval Beyond Three Years

ITAT Mumbai Quashed Reassessment Due to Wrong Assessment Year in Recorded Reasons

SC Set Aside Reassessment Notice Due to Non-Disclosure of Material Facts by Revenue

No Capital Gains Tax on Sale of Agricultural Land Beyond Municipal Limits: ITAT Ahmedabad

Section 148 notice issued beyond statutory six-year limitation period is invalid: Bombay HC

Section 50C Not Applicable to Stock-in-Trade? ITAT Remands for Fresh Verification

Reassessment Notice for AY 2015-16 Quashed as Time-Barred Due to Post-1st April 2021 Issuance

Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void

Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment

Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
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.
