#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.

Notice issued u/s. 148 quashed as resolution plan under IBC already approved

Penalty u/s. 271B deleted as reasonable cause shown: ITAT Bangalore

CA Accident Prevents Compilation, ITAT Pune Remanded case to CIT(A)

Section 148 Notice Procedure Must Be Completed Within Section 149 Timeframe: Delhi HC

Alleged Bogus LTCG from penny stocks: ITAT Kolkata invalidates reassessment due to lack of tangible evidence

Bogus Purchases Addition: ITAT Remands Case to CIT(A) Over Ex Parte Dismissal

Interest on enhanced compensation u/s. 28 of Land Acquisition Act is taxable: ITAT Delhi

Delay in filing income tax return results into imposition of penalty and prosecution: Karnataka HC

Reopening u/s. 148 after four years without failure to disclose material facts unsustainable

ITAT Patna Remands ₹1.32 crore addition Case to CIT(A) for Review

Second Section 148A(b) notice cannot be supplemental to first, if it raises entirely new issues

NFAC has exclusive power to issue Income Tax Section 148 notice: P&H HC

Bombay HC Quashes Reassessment Order for failure to separately dispose objections

Interconnect Charges Not Taxable as Royalty: ITAT Bangalore
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.
