#Section 148
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Section 148 notice issued by a JAO instead of FAO is without jurisdiction: ITAT Chandigarh

Reassessment post full and true disclosure results into mere change of opinion hence not sustained

Rajasthan HC Quashes Reassessment Notice Issued by JAO Due to Faceless Regime Requirements

Reassessment Quashed for Wrong Sanction: Notice Issued Without Mandatory PCCIT Approval

Faceless Assessment Scheme Not Applicable to Issuance of Section 148 Notices: Gujarat HC

Notional Turnover ≠ Real Income: ITAT Sends F&O Estimate Back for Fresh Look

ITAT Allows Section 54 Deduction despite Registration Delay as Payments Made in Time

Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material

Notice Under Section 148 Quashed for Reassessment Without Tangible Evidence

No Fresh Material, No Reassessment: ITAT Quashes Section 148 Notice

Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid

ITAT Upholds Genuine LTCG Claim Despite Alleged Accommodation Entries

Reassessment Quashed Due to Unsigned 143(2) Notice: Mandatory Signature Requirement Ignored

Revenue’s Section 68 Challenge Rejected on Evidence and Repayment
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.
