#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.

Mere “Approved” Not Enough: ITAT Voids Reopening for Mechanical Sanction

Reassessment Quashed for Mechanical Section 151 Approval: ITAT Delhi

Reassessment Quashed: Undated PCIT Approval Invalid u/s 151

Entire Reopening Invalid Due to Lack of Proof of Section 148 Notice Service: ITAT Delhi

Reassessment Quashed for Non-Issuance of Mandatory Section 143(2) Notice

Delhi HC Slams Arbitrary Income Tax Reopening, ₹1 Lakh Cost per Case

148 Notice for AY 2015-16 Time-Barred After Rajeev Bansal – Reassessment Quashed

Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi

Belated Return Under Section 148 Still Requires 143(2) Notice: ITAT Delhi

ITAT Ahmedabad Sustains 69C Additions Based on Seized Diaries with Running Ledger

Reassessment Quashed as Section 148 Notice Issued by Wrong Authority: ITAT Chandigarh

ITAT Delhi Quashes AY 2015-16 Reassessment as Time-Barred After 01.04.2021

ITAT Mumbai Quashes Reassessment & Allows Section 80GGC Deduction on Political Donation

ITAT Remands Section 50C Issue to DVO Despite Rejecting Earlier Agreement Plea
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.
