#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.

Madras HC directed to challenge assessment and rectification order before CIT(A)

Reassessment u/s. 148 is invalid if based on borrowed satisfaction: ITAT Hyderabad

Section 148 Reopening unsustainable as material facts fully & truly disclosed: Madras HC

No jurisdictional error if Faceless Assessment Procedure prescribed followed: Patna HC

ITAT Mumbai Voids Reassessment in Penny Stock LTCG Case

Section 151A: JAO Lacks Jurisdiction to Issue Section 148 Income Tax Notices

Single Satisfaction Note under Section 153C for Multiple Years is invalid: Karnataka HC

Revision u/s. 263 based on audit objection impermissible: ITAT Chandigarh

ITAT Deletes ₹8.01 Crore Section 68 Addition on Penny Stock Transactions

Bombay HC Quashes Tax Notices Due to Address Issue, Grants Fresh Opportunity

Addition under Faceless Assessment Scheme without issuance of notice not sustainable

Re-opening u/s. 147 quashed as not based on tangible material: Madras HC

IBC Plan Prevails Over Income Tax Reassessment: Calcutta HC

Change of Opinion without New Material: ITAT Raipur Quashes Reassessment
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.
