#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.

Tribunal Deletes ₹25 Lakh Bank Deposit Addition for Illiterate Agriculturist

Corpus Donation Already Taxed under IDS Cannot Be Taxed Again: ITAT Kolkata

Assessment Quashed for Non-issuance of 143(2) Notice on Return Filed u/s 148

Scope, Limitations & Process of Issuance of Section 148 Notice under Income‑tax Act, 1961

Consolidated approval u/s. 153D granting in mechanical manner is void-ab-initio

Revision proceedings u/s. 263 set aside as AO already made proper enquiry and examination

Merger Does Not Bar Income Tax Reassessment Notice: MP HC

Assessee’s Request for Hearing Extends Time u/s 148A -Patna HC Upholds Notice u/s 148

Granting of mechanical approval u/s. 153D without application of mind is illegal

Madras HC Nixes Reassessment: Change of Opinion Cannot Justify Reopening

AO’s Plausible View Cannot Be Replaced by PCIT’s Suspicion – ITAT Quashes Revision

Substance Over Suspicion – Borrowed Satisfaction on Client Code Modification Not Valid – ITAT Jaipur Quashes 147

Assessment on Struck-Off Company Void; Unsigned Order Non-Est in Law

Reassessment Assessment Without Section 143(2) Notice is Invalid: ITAT Raipur
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.
