#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.

ITAT condones Delay in filing appeal due to Mistake of Counsel & restore matter to CIT(A)

Bombay HC quashes reassessment notices issued after Limitation period

Instructions to AO’s for initiating Section 147 proceedings in e-Verification cases

Revenue Audit Objection Can Reopen Assessment (From 01.04.2022): Kerala HC

Violation of Companies Act not turn share premium into taxable revenue receipt

Bombay HC Quashes Income Tax Reassessment Notice for AY 2013-14 as Time-barred

Wrong SFT Reporting may invite Notice U/s 148A of Income Tax Act, 1961

PMLA Proceedings Dismissal for Some Individuals Doesn’t Automatically Drop Charges for Co-Accused: Delhi HC

Non-Tax-Audited Individual Exempt from TDS Deduction under Section 194C

Kerala HC Dismisses Writ Petition on Unexplained Cash Deposit

Kerala HC refuses to intervene in Income Tax proceeding initiated under Section 148

Sec 149(1)(a) Limitation of 3 Years Inapplicable for Escaped Income Over Rs. 50 Lakhs

Change of Opinion Does Not Justify Assumption of Escaped Taxable Income

HC Quashes reassessment notice & order for absence of application of mind & errors in approval
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.
