#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.

Section 271D Penalty Invalid if AO fails to record satisfaction: Rajasthan HC

Reopening notice u/s 148A was valid if assessee failed to avail of opportunities to respond to same

Union Budget 2025: Exhaustive Analysis of Changes under Income Tax Law

Denial of exemption u/s. 54B for purchase of agricultural land in name of wife not justified

Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice

Bombay HC Quashes Reassessment Order, Directs Assessment Unit to Act Wisely & Follow Law

AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme

Money in bank account is property liable for provisional attachment u/s. 281B: Kerala HC

HC Stays Income Tax Notice for Non-Compliance with Automated Allocation U/s. 151A

Calcutta HC Stays Action on Notice Allegedly Violating Sections 151A & 144B of Income Tax Act

Reopening solely relying upon information without forming independent opinion is liable to be quashed

Assessee engaged in business of cheque discounting: ITAT estimated 10 % of total cash deposit

Cash Deposits during Demonetization: ITAT Upholds ₹1.10 Cr Addition

Cash deposit in assessee’s account was declared in ITR of parent trust: ITAT Remands Matter to AO
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.
