#Section 148
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Rajasthan HC Orders 20% Deposit for Stay in Reassessment Case

Search Incriminating Material Requires Proceedings Under Section 153C, Not 147/148

Retrospective Amendment Doesn’t Justify Reassessment Beyond Four Years

No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai

Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi

Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC

Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata

Gujarat HC quashed Section 148 notice for failure to address objections

Assessee accountable for transactions by its power of attorney holder: Rajasthan HC

AO Cannot Add New Income if Reassessment not includes Originally Alleged Escaped Income

Reopening u/s. 147 based on communication without independent application of mind is invalid

Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur

Order Passed U/S 148 Overlooking Apparent Error Not Sustainable: Delhi HC

Addition u/s. 69A not sustainable as nature and source of cash deposits duly explained
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.
