#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 directs consideration of Condonation of Section 264 revision application against Section 143(1) intimation

Interest from SBI Investments Ineligible for Section 80P(2)(a)(i) Deduction

Income Tax Notices Sent to Old Address Without Evidence of Service: ITAT Deletes Section 271(1)(b) Penalty

Accommodation entry: ITAT deletes Section 68 Addition of Rs. 1.17 Crore

Mechanical Reliance on Information: Section 148 notice invalid

Reassessment notice invalid if petitioner was not provided with complete details

Delhi ITAT Quashes Reassessment for Non Receipt of Information at the time of Issuance of Section 148 Notice

ITAT quahses Section 270A Penalty Despite Non-Filing of Return for Capital Gains on Property

Calcutta HC Stays Section 148 IT Notice Due to Limitation and Pending Appeal

HC Quashes Assessment Order for AO’s Failure to Consider Petitioner’s Response/documents

Delhi HC Invalidates Reassessment Notice, Upholds Section 149(1)(b) Time Limits

Section 153C Assessments Beyond 10 Years Block Period Invalid: Delhi HC

Audit objections alone do not fulfill criteria for reopening assessments: Delhi HC

Taxability of secondment receipts: ITAT deletes Section 271(1)(c) & 270A Penalty
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.
