#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.

Bombay HC Quashes Reassessment Notices for Non-Compliance with Faceless Procedure

Reassessment Notice Quashed for Bypassing Mandatory Faceless Procedure

Exemption Denied for Second Flat Under Section 54F Due to Single-Unit Rule

Objections Not Disposed = Reopening Void: ITAT Delhi Affirms CIT(A), Quashes 147 Assessment

Notice by Jurisdictional AO, Assessment by NFAC Held Invalid: ITAT Quashes Entire 147 Proceedings

ITAT Mumbai Quashes Reassessment as Notice Issued by Non-Jurisdictional AO

LTCG Addition Remanded as CIT(A) Failed to Allow Rebuttal Opportunity

Change of Opinion Cannot Justify Reopening: ITAT Quashes 147

Tax Authority Cannot Use Surrendered PAN for Reassessment: Gujarat HC

ITAT Mumbai: Corrigendum Cannot Cure Defective Section 148 Notice

Penalty Sustained Because Tax Paid Without Return Doesn’t Disclose Income Details

Reassessment Beyond 3 Years Quashed Due to Wrong Sanctioning Authority

Section 2(22)(e) Addition Deleted for Bank Loan Secured by Personal Guarantee

Reassessment based on information on Insight Portal without verification is invalid
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.
