#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.

HC Sets Aside Section 148A Order: Officer Who Heard Didn’t Pass Order

Finalized Assessment Cannot Be Reopened for Property Deed Re-registration

No issuance of reopening notice on mere suspicion of Bogus Unsecured Loan: ITAT Kolkata

Insight Portal Data Valid for Reopening Tax Assessments: Rajasthan HC

ITAT upholds enhancement by CIT(A) as addition were based on facts & not mere suspicion

ITAT Deletes Additions for Unexplained Cash Deposits Based on Submitted Evidence

Denial of personal hearing vitiates order passed under Section 148A(d)

Revenue Cannot Use Reassessment Powers as a Review Mechanism

ITAT follows principle of consistency; Restricts addition for Bogus Purchase to 3%

Delhi HC Denies Tax Exemption to Trust Charging Capitation Fee

HP HC Quashes Reassessment as it was Based on ‘Change of Opinion’

Unless escaped income exceeds ₹50 lakhs no action beyond 3 years could take place

Bombay HC Invalidates Reassessment Notice for AY 2015-16: Lack of DIN & Jurisdictional Issue

DRP’s Rejection of Belated Objections Doesn’t Extend Assessment Limitation: 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.
