#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.

JAO & FAO Have Concurrent Jurisdiction; Reopening Notices u/s 148 Upheld by Delhi HC

Fruit Dealer Wins Juicy Relief: ITAT Squeezes Out Section 68 Addition

Reassessment Quashed Due to Non-Issuance of Mandatory Section 143(2) Notice

Reopening Notice Quashed for Lack of Proper Sanction Under Section 151

ITAT Delhi Quashes Reassessment for Non-Compliance with Section 148/148A

ITAT Sets Aside Post-April 2021 Reassessment Notice as Invalid Under TOLA

ITAT Delhi quashes reassessment Due to Unsigned Section 151 Approval

ITAT Delhi deletes Protective Additions Due to Absence of Substantive Assessment

Tribunal Dismisses Revenue Appeal Over Time-Barred Reassessment

AO’s Reopening Under Section 147 Set Aside Over Incorrect Filing Claim

Revenue Appeal Dismissed: 143(2) Notice Mandatory for 148 Cases

Faceless Regime Not Exclusive: Delhi HC Confirms JAO’s Power to Issue 148 Notices

Bogus Purchase Addition Unsustainable When Purchases Confirmed by GST Order

AO’s admission of not issuing Section 143(2) notice invalidates assessment: ITAT Chandigarh
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.
