#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.

Assessment Order Against Deceased Person is Null & Void: Karnataka HC

Validity of Section 148 notice by Jurisdictional AO instead of Faceless AO

Reopening a case does not require final proof of suppression but rather prima facie material

Guidelines for issuance of notice u/s 148 of the Income Tax Act, 1961

On same observation & issue PCIT cannot direct to make enquiry what he deem fit

Detailed material or evidence need not be supplied at initial stage of Section 148A notice

AO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC

Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips

Alleged Bogus LTCG: AO’s Non-Addition Not Automatically makes order Erroneous

ITAT Deletes On Money Addition as document falls short of material facts

Section 148 notice invalid if not comply with Finance Act 2021: Telangana HC

ITAT quashes re-assessment proceedings: Partners property incorrectly assumed as Firms property

Name of concerned AO can’t be reflected in notice issued u/s 148 in faceless manner: HC

Rajasthan HC dismisses Writ on Reassessment Notice for Participation in Reassessment Proceedings
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.
