#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.

Assessment declared invalid due to service of notice on wrong address

ITAT Remands Case to CIT(A) for Fresh Hearing, Imposes Rs. 2,000 Cost on Assessee

ITAT Mumbai Restores Income Tax Appeal due to Lack of Meritorious Adjudication

Reassessment proceeding u/s. 148 quashed as based on change of opinion

Section 148 Reassessment notice invalid if issued by an AO lacking Jurisdiction

Reassessment u/s. 147 without any fresh material not sustainable: ITAT Raipur

ITAT Jaipur Remands Capital Gains Case to AO for Fresh Hearing

Bombay HC Declines to Quash Reassessment Notice citing incomplete information

Perfunctory or mechanical approvals under Section 151 are invalid: ITAT Delhi

Reassessment Void as Reopening Initiated by Officer Without Jurisdiction: ITAT Delhi

Reassessment Proceedings Without Proper Jurisdiction Void Ab Initio: ITAT Chandigarh

ITAT Quashes Assessment Framed by Non-Jurisdictional AO for Lack of Authority

123.97 Cr Addition: 7-Day Notice Period Unreasonable, Rules ITAT Raipur

Patna HC Upholds Section 148 Notice Issued Within Extended COVID Limitation
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.
