#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.

Nusli Wadia Tax Case: SC on Reassessment Notice Procedure

ITAT Restores Validity of Section 148 Notice and Cash Deposit Additions to CIT(A)

Reassessment Set Aside as JCIT cannot Sanction Notice After 4 Years: Delhi HC

Forum Convenience Principle Favors Remedies in Kolkata as Cause of Action Originated There: Bombay HC

Section 69A Addition Invalid Without Cross-Examination & Corroborative Evidence

Reassessment notice u/s. 148 quashed as approval prescribed under amended section 151 not obtained

Weighted deduction u/s. 35(1)(ii) disallowed as institution didn’t had valid registration

IT Assessment Invalid Due to Absence of Transfer Order Under Section 127: ITAT Delhi

Addition by Lower Authority Demonstrates Lack of Care, Reassessment Unwarranted

Minor’s Income Clubbed in Mother’s Return Cannot Be Reassessed in Father’s Hands

Rajasthan HC Rejects Writ Petition, Cites Alternative Remedy in Tax Assessment Case

Section Notice liable to be quashed if not supported by reasons: Patna HC

Denial of Opportunity to File Objections & Factual Error: ITAT Quashes Reassessment

No jurisdictional error when material relied upon while passing order supplied to assessee
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.
