#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.

Kerala HC Quashes Section 148(A)(d) Orders in Third-Party Bank Deposit Case

Assessee can challenge jurisdiction of authority issuing assessment order within a month

Bombay HC Quashes Reassessment Order against Wife as Husband Bought Property

Assessee’s Accountant Left Job: ITAT Remanded Case to Assessing Officer

Reopening u/s. 148 based on grossly erroneous factual foundation is untenable-in-law: Madras HC

Change of Opinion Not Allowed, Section 54 Deduction to HUF for Property Purchase in Individual’s Name

Section 148A(b) not mandate service of notice through e-mail: Delhi High Court

Old age & illiteracy are important factors: HC waives Section 234A Interest

ITAT slams AO & CIT(A) for Unwarranted litigation, incompetence & casual approach

Section 68 addition invalid if creditworthiness proven: ITAT Delhi

PCIT Cannot invoke Section 263 jurisdiction Solely Based on Disagreement with AO’s Plausible View

Shyam Sunder Khandelwal Vs ACIT: Interplay between Sections 147/148 & 153C

No reassessment for Client code modification on failure to prove malafide purpose of shifting profit

Failure to Record Satisfaction Renders Section 148 Notice Void & Assessment Order Void-ab-initio
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.
