#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.

Reassessment Held Invalid Where No Addition Made on Recorded Reasons: ITAT Chennai

Reassessment Quashed as Mandatory Seven-Day Notice Was Not Granted

Telangana HC Quashed Reassessment Notices for Not Following Faceless Procedure

ITAT Chennai Declares Reassessment Notice Invalid for Violating Faceless Scheme

Section 148 notice quashed for not following mandatory faceless procedure

Madras HC Quashes Section 148/148A Notices Issued by Jurisdictional Officer

JAO Vs Faceless Regime: Reassessment Falls for Breach of Section 151A

Section 148A Notice Less Than 7 Days Is Void: Reassessment Quashed

Mere Suspicion from STR Data Insufficient for Section 69C Addition

Section 148 Notice Invalid Beyond Three Years as Escaped Income Below ₹50 Lakh

Capital Gain Addition Reopened Due to Failure to Consider Statutory Deductions

Section 148 Notice Invalid as Issued Without Section 148A Procedure: Gujarat HC

Escaped Income Above Rs. 50 Lakh Justifies Ten-Year Reassessment: Rajasthan HC

Reopening Beyond 4 Years Fails Without Assessee’s Default: ITAT Quashes 148 Notice
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.
