#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.

Reopening Beyond 3 Years Invalid Without Pr.CCIT Sanction: ITAT Kolkata

Section 148 Notices Issued After Cut-Off Date Non-Est: ITAT Delhi

P&H HC quashed Section 148 income tax notice issued by a JAO

FMV as on 01-04-1981 must be based on registered valuer’s report

Cost imposed on assessee for non-cooperation and matter restored back

Reassessment Beyond 4 Years Void Without Disclosure Failure: ITAT Chennai

ITAT Chennai Quashes Reassessment Notice Issued by JAO Instead of FAO

Addition of ₹21,72,300/- made by AO u/s 68 was justified in case of sham transaction of Penny stocks share sale

ITAT Quashes Reassessment: Notice Dated in March but Served in April Held Invalid

ITAT Delhi Quashes Reassessment for Non-Issuance of Section 143(2) Notice

ITAT Quashes Reassessment Notice for borrowed belief without tangible material

ITAT Mumbai quashes reassessment for sanction by wrong authority

ITAT Mumbai Quashes Reassessment Notice for Sanction by wrong authority

Bombay HC Quashes Reassessment Due to Invalid Sanction by lower authority
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.
