#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.

₹4.05 Cr Addition Reduced to ₹12.5L by ITAT in Bogus Entry Case

No incidence of tax invokable without transfer: Delhi HC

Action u/s. 147 not justified when material found during search of another person is sole basis for reopening

Penalty Under 271(1)(c) Fails as Reopening Found Invalid: Madras HC

Madras HC Sets Aside Reopening Beyond 4 Years Based on Disclosed Facts

DVO reference U/s 142A made before initiation of reassessment is invalid

Non-service of notice u/s. 142(1) as per valid mode of transmission is bad-in-law

LTCG Claim in NYSSA Stock Is Bogus, Calcutta HC Upholds ₹9.16 Lakh Addition

AO Cannot Reopen Assessment Beyond Grounds Mentioned in Section 148A(b) Notice

Kerala HC Quashes Income Tax Reassessment Notice Issued on Cancelled PAN

Notices issued without compliance with Non-Faceless assessment procedure was invalid

Faceless Assessment & Section 148: Jurisdictional Challenges & Recent Judgments

Reassessment Proceedings Stayed by HP HC Citing Pending SC Judgment

Receipt of payment cannot be qualified as FTS merely because service require technical expertise
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.
