#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.

Landmark SC Judgment on TOLA & for 90000 Income Tax Reassessment cases

Addition u/s. 69A sustained as source of cash deposit not substantiated: ITAT Ahmedabad

Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore

Unregistered will not deemed fabricated, acceptable as registration is not mandatory: ITAT Chennai

Issuance of notice by Jurisdictional Officer invalid in view of provisions of section 151A: Himachal Pradesh HC

Bombay HC Quashes Section 148 Notices Issued to Deceased, Directs Fresh Notice to Widow

Notice issued u/s. 148A(b) in the name of deceased person untenable: Delhi HC

Reassessment Invalid Due to Six-Day Notice Period Under Section 148A(b) Instead of Required 7 Days

Reassessment Under Section 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC

Delhi HC Quashes Section 148 Notices Due to Approval by Incompetent Authority under Taxation & Relaxation Law

Non-Furnishing of Section 151 Approval Reasons Fatal to Reopening: SC

Bombay High Court Quashes Notice and Order Under Section 148A(d)

Interest u/s. 234B and 234C leviable as depositing advance tax has nothing to do with seizure of books

Cess fees is taxable as income derived from property held under trust: 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.
