#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.

AO Must Share Information and Pass Speaking Order: Allahabad HC

Bombay HC Quashes Reassessment for approval from wrong authority

Section 54 Relief Upheld as Property Reinvestment Delay Beyond Assessee’s Control

Incorrect Approval Dooms 148 Notice: ITAT Quashes Reassessment Under New Regime

Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai

ITAT Ahmedabad Remands Case for Proper Adjudication of URD Cash Transactions

Faceless Assessment Notices After Limitation Held Invalid by Delhi HC

Reassessment Notice Against Deceased Person Declared Null by Gujarat HC

Department cannot recover Income tax or adjust refunds during subsistence of stay order

Reassessment Order Set Aside After GST Proceedings Closure on Same Issue

Bombay High Court Quashes Section 148 Notice Issued by Jurisdictional Officer

Income tax notice issued without signature is foundational defect which cannot be ignored

Reassessment on Wound-Up Foreign FPI Held Void: ITAT Quashes ₹456 Cr Addition

Assessment on Deceased Person Annulled: ITAT Quashes ₹1.73 Cr Addition
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.
