#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 148A(d) Order Without proper Section 151 Sanction is Illegal: Bombay HC

Invocation of section 28(iv) unjustifiable when shares are held as investment: ITAT Delhi

Additional grounds raised in appeal needs adjudication by lower authority: ITAT Chennai

Reassessment order not communicated within time prescribed u/s 153(2) quashed: Manipur HC

Budget 2024: Rationalization of Income Tax Re-assessment Provisions

Order set aside for non-complying with modified reassessment proceedings: Telangana HC

Section 148 Notice Issued by JAO is Non-Est, Should Have Been Issued by FAO: Bombay HC

Date of receipt of seized documents relevant for reckoning block period of six AYs u/s. 153C: ITAT Delhi

Big Changes in Tax Notices: Say Goodbye to Arbitrary Reassessments

Budget 2024: Block Assessment provisions for Section 132 & 132A Searches

Budget 2024: Amendments to Income-tax Assessment & Reassessment Provisions

Order u/s 148A(d) treated as notice u/s 148A(b) because reasons in order differed from those in original notice

Personal hearing not granted despite request: HC set-aside Section 148A(d) Order

JAO has no Authority for Sections 148A(b) & 148A(d) Notices Outside Faceless Assessment
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.
