#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.

Presumptive taxation under Section 44AD doesn’t bar Section 68 additions

Bombay HC Quashes Income Tax Order Passed few Hours Before SCN Reply Deadline

Gujarat HC Quashes Section 148 Reopening Notice Over Incorrect Facts & Change of Opinion

Gujarat HC Quashes Income Tax Reopening for Lack of application of mind

20th Proviso to section 10(23C) applies prospectively hence denial of exemption u/s. 10(23C)(vi) not justified

Gujarat HC Quashes Income Tax Reopening Notice for Change of Opinion

Addition u/s 153A for completed assessments couldn’t be made without incriminating material

Family Settlement Compensation Taxable as Capital Gain; Section 54 & 54EC Deductions Allowed

Email Dispatch Date Treated as electronic Notice Issue Date: Delhi HC

Section 148 Notice Invalid: Jurisdictional AO Issued, Faceless Unit Assessed

Reopening quashed as objections raised not disposed of by AO: ITAT Mumbai

HC Remands Case: Directs AO to Pass Speaking Order Addressing Petitioner’s Objections

Section 147 Notice Invalid: AO Failed to Record Satisfaction & Disclosure Lapses Beyond 4-Year Limit

Madras HC Quashes Reassessment Notice against non-existent entity
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.
