#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.

Order passed in name of deceased person is not sustainable in law: ITAT Chennai

ITAT Quashes JAO-Issued 148 Notice: Only Faceless Unit Has Jurisdiction

Multiple Properties Qualify for Section 54 Exemption: Karnataka HC

Disallowance of claim of expenditure cannot be basis for levy of penalty u/s. 270A: ITAT Jaipur

Accommodation entry addition upheld as shares purchased in off market mode

Writ against assessment order u/s. 147 dismissed due to availability of alternative remedy

ITAT Pune Restores ₹28.71 Lakh Cash Deposit Case to CIT(A) for Fresh Hearing

Exit Option Scheme EOS of State Bank of Travancore Not a Valid VRS Under Rule 2BA

Reassessment Barred as Escaped Income Below ₹50 Lakh & 3-Year Limit Expired

Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: Delhi HC

Madras High Court Quashes Reassessment Notice for Being Beyond Limitation Period

Mechanical Sanction Sinks SPLASH MEDIA Penny Stock LTCG Reassessment

CIT(A) cannot travel beyond Reopening Reasons: ITAT Bangalore

Unfinalized reassessment proceedings was not a ground to deny DTVSV Scheme Benefits
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.
