#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.

Calcutta HC Stays Section 148 Notice till disposal of writ petition

Reassessment order quashed as mandatory requirement of notice u/s. 143(2) not complied

Reassessment quashed as reasons supplied to assessee & to higher forum were not same

Addition u/s. 69 on protective basis not justified as genuineness of transaction established

Unexplained Investment & Loss Set-Off Case Remanded to AO for Lack of Details

Reassessment notice u/s. 148 being barred by limitation is liable to be quashed: ITAT Mumbai

Addition u/s. 69A sustained since assessee remained non-compliant: ITAT Ahmedabad

NFAC and Jurisdictional Assessing Officer hold concurrent jurisdiction: Delhi HC

Delay in filing of an appeal before CIT(A) condoned as sufficient cause shown: ITAT Delhi

Reassessment notice under section 148 served after date of limitation is bad-in-law: ITAT Kolkata

Issuance of notice u/s. 148A(b) to non-existing entity is without jurisdiction: Karnataka HC

Treating entire cash deposits as unexplained money unjustified: ITAT Hyderabad

Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi

Contribution to EPF/ESI beyond due date of respective Act duly disallowed: ITAT Jaipur
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.
