#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.

ITAT Orders Fresh Inquiry After Assessee Fails to Produce Proof Against ₹1 Cr Section 68 Addition

Reassessment Declared Invalid Due to Non-Issuance of Mandatory 143(2) Notice

FDR Addition Remanded Because AO Failed to Verify Bank Records

Rs. 5.33 Lakh Mistaken as ₹5.33 Crore: ITAT Rescues Illiterate Villager from Wrong U/s 69A Addition

Reopening Quashed- JAO’s 148 After 29.03.2022 Invalid – Faceless Scheme is Mandatory

JAO-Issued Section 148 Notice Invalid: ITAT Chennai Quashes Reassessment

Section 148 Notice By JAO Post-Faceless Scheme Vitiates Reassessment

Section 148 Assessment Set Aside Over Jurisdiction & DIN Defects

Provisions of section 153C doesn’t apply to search initiated subsequent to 01.04.2021

JAO-Issued 148 Notice After 29.03.2022 Held Invalid: Entire Reassessment Quashed- Chennai ITAT

ITAT Deletes Additions for Alleged Bogus Purchases & Unproved Unsecured Loans

Non-Faceless 148 Notice Rule of Law Prevails: JAO-Issued U/s 148 Notice Post-Scheme Declared Void

Reopening Collapses: 148 Notice by Jurisdictional AO After 29.03.2022 Held Void ab initio

Section 148 Notice by JAO After Faceless Regime? Chennai ITAT Quashes Both Reassessments
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.
