#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.

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

Addition merely on basis of available information without independent investigation is unsustainable

Refund of money from earlier advances cannot be added under Section 68

Reassessment u/s. 148 based on suspicion without cogent material is bad-in-law

Reassessment was valid where audit objections could qualify as “Information” u/s 148A

Notice u/s. 148A(d) issued beyond time prescribed u/s. 149(1)(a) is untenable-in-law

Reassessment – Rajeev Bansal’s case Impact Analysis – Approving Authority

ITAT Quashes Assessment Without Fresh notice u/s 148

Reassessment u/s. 148 quashed as merely based on change of opinion: Madras HC

Will Consultant Be at Fault for Assisting Taxpayer in Claiming Fake Deductions?

HP HC Stays Section 148 Proceedings Pending Supreme Court Decision
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.
