#Section 148
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Karnataka HC Quashes Assessment order for Ignoring Submissions on Genuineness

Assessment u/s 147 on protective basis could not be made without a substantive assessment

Reassessment u/s. 148 quashed as matter already decided in favour of assessee by PCIT: Delhi HC

Reassessment u/s. 148 based on mere change of opinion impermissible: Gujarat HC

Reopening of assessment based on mere change of opinion unsustainable: ITAT Delhi

Reassessment u/s. 148 based on cryptic reasons and mechanical approval quashed: ITAT Delhi

Best Judgment Assessment: ITAT Directs Fresh Order as AO failed to consider ITR

Section 148A(b) sent to outdated email ID: HC set-aside order & Notices

Section 151A Violation: Calcutta HC Stays Income Tax Assessment Order

Himachal Pradesh HC Stays Section 148 Notice Due to Jurisdiction Issues

ITAT Mumbai Quashes Purohit Food Reassessment Due to Invalid Notice

Assessee’s Right to File Petitions Before Principal Seat After Revisionary Order Merger

Nature and source of cash deposits in bank not substantiated hence addition confirmed: Chhattisgarh HC

Addition towards income from undisclosed source sustained due to deliberate failure to produce all books: ITAT Delhi
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.
