#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.

FEMA NOC Rejection Without Investigation Nexus Set Aside: Karnataka HC

Income Tax Reassessment Must Be Independent of GST Adjudication: Madras HC

Revised Return Correcting F&O Loss Classification Must Be Considered: ITAT Mumbai

Time Allowed for Reply Excluded from Reassessment Limitation: SC Dismisses SLP

Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai

Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra

AY 2015-16 Reassessment Notices Issued After 1 April 2021 Must Be Dropped: Karnataka HC

Karnataka HC Quashes Ex Parte Reassessment and Restores Proceedings for Fresh Response

Seven-Day Section 148A Response Period Mandatory: Karnataka High Court

Reassessment Cannot Begin with a Doubt and End in a Fishing Enquiry: Karnataka HC

Indian Payer’s Location Alone Does Not Create Indian Income Nexus: Delhi HC

Pre-September 2024 Search Permits Direct Section 148 Notice: Delhi HC

Section 263 Cannot Apply to Unadjusted CPC Intimation: Karnataka HC

Prepaid Tax Refund Cannot Be Denied Merely for Non-Filing of Original Return: Delhi HC
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.
