#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.

Full & true disclosure of all material facts: Section 148 Reopening quashed

No Aggregation of Escaped Income Over Years Under Section 149(1)(b): Delhi HC Sets Aside Notice

GST leviable on construction service rendered in lieu of development rights: Patna HC

Service of Notice on Old Email Address: ITAT Delhi Voids Reassessment Order

Vague Grounds of Accommodation Entries: ITAT Quashes Tax Reassessment

Delhi HC Quashes Reassessment Notices Over Old Surveys, Lack of Year-Specific Facts

Delhi HC Sets Aside Tax Reassessment Over Insufficient Year-Specific Evidence

Reopening u/s. 147 quashed as based on vague reasons and non-application of mind

Notice u/s. 148 issued beyond time period specified u/s. 149(1) is invalid: Bombay HC

ITAT Quashes Reopening as Income Below ₹50 Lakh, Notice Beyond 3-Year Limit

Madras HC Sets Aside Assessment Order; Grants Taxpayer Opportunity to File Reply with New Evidence

SC Quashes AY 15-16 Income Tax Reassessment Notices Post 1st April 2021

Reopening u/s. 148 merely on the basis of change of opinion is bad-in-law

Section 69A Addition Based on Unverified Third-Party Statement Deleted
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.
