#Section 148
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Reassessment Quashed Due to Non-Compliance with Tribunal Directions

Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition

One-Day Notice Invalidates Reassessment: ITAT Chennai Quashes U/s 148A(b) Proceedings

Reassessment u/s. 148 quashed as name of petitioner doesn’t appear in seized material

Amended Reassessment Provisions Cannot Reopen Years Already Barred Under Old Law

Seller’s Settlement Admissions Don’t Defeat Slump sale Buyer’s Depreciation Claim: Gujarat HC

Successive Reassessment Notices Valid Under Same ‘Reasons to Believe’: Delhi HC

P&H HC quashes Section 148 Notice for issue by JAO instead of FAO

Reassessment Proceedings Quashed for Ignoring Algorithm-Based Allocation Requirement

Reassessment Remanded for Fresh Hearing Due to Non-Adjudication on Merits of Section 50C issue

No Section 143(2) Notice, No Jurisdiction: Reassessment Declared Null & Void

Assessment Quashed as Final Order Passed Beyond Section 153 Time Limit: ITAT Hyderabad

CIT(A) Order Set Aside as Advance Tax Requirement Misapplied in Loss Case

Tax Penalty Proceedings Deferred Until Quantum Appeal Resolution
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.
