#Section 148
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Assessment Order Violates Natural Justice Due to SOP u/s 144B Breach: Bombay HC

Bombay HC Declares Assessment Order Invalid for Exceeding Section 144C(13) Deadline

Section 148 Reopening based on incorrect facts & reasons is invalid: ITAT Delhi

Penalty u/s 271(1)(c) Justified for Concealment via Bogus Share Capital: ITAT Delhi

Donation to Unrecognized Research Institute Ineligible for Deduction u/s 35(1)(ii): ITAT Ahmedabad

ITAT Kolkata Quashes Reopening Due to Vague Reasons & Mechanical Approval

Section 270A set aside as charge of under reporting or mis-reporting of income not clarified

Reassessment on Demonetized Cash Deposits Invalid Due to Change of Opinion

Amendment in Form ITNS-150 to be made within time limit prescribed u/s. 154(7)

Reopening based on borrowed satisfaction without independent application of mind not sustainable

Reopening u/s. 148 quashed as reasons recorded found to be invalid: ITAT Chandigarh

Reopening u/s. 148 bad-in-law as income escaped assessment is less than Rs. 50 lakhs

No addition u/s 69A without corroborative evidence & cross-examination

Reassessment u/s. 148A(b) initiated within prescribed time limit u/s. 149(1) is valid
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.
