#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.

Gujarat HC quashes Reopening of Income Tax Assessment on Change of Opinion

ITAT Invalidates Reopening Based on Unverified Investigation Wing Info on Bogus Commodity Profits

Section 250(6): CIT(A) / NFAC order Must Include Reasons for determination

Draft Submissions: No Specific Default Date, No Section 271(1)(b) Penalty

P&H HC Quashes Section 148 Notice issued by AO – Only NFAC Has Authority

P&H HC Quashes Section 148 Notice Issued by AO Instead of NFAC

Section 148 Notice Beyond 3 Years Barred for Income Under ₹50L: ITAT Bangalore

No Addition for Bogus Entity/Accommodation Entries Without Issuing SCN: Delhi HC

ITAT Deletes Addition: Income Declared, No Money Laundering Evidence

Section 68 Addition for mere non-production of director not tenable: ITAT Kolkata

Reassessment Notice U/s 148 Post Company’s IBC Resolution Plan legally untenable

ITAT Orders Verification of Agricultural Land 10 km Beyond Municipal Limits u/s 2(14)(iii)

Section 264 empowers Tax Authorities to Correct Mistakes by Officials or Taxpayers

AO Cannot Reopen Old Assessments Based on Future Amendment Banning Goodwill Depreciation Without ‘Reasons to Believe
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.
