#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.

No Bonafide Cause: ITAT Rejects 1040 Days Appeal Delay Condonation request

Section 68: Preference Share Sale Receipt reflected in Books Not Unexplained Credit

Lack of Independent Application of Mind: Delhi HC set-aside Section 148 Reassessment Order

Plea of defect in the notice not accepted as it had caused no prejudice to assessee

Assessee can raise jurisdictional issue during section 148 proceedings: Madras HC

HC Deems Order Unsustainable Due to Inconsistency in Petitioner’s Reply Documentation

No Reassessment after 3 Years, Escaped Income below Rs. 50 Lakh: Karnataka HC

Invalid Reassessment: Borrowed Satisfaction, Complete Disclosure & Change of Opinion

Draft Assessment Order not issued: HC Quashed final Assessment Order

Reopening inspired from change of opinion is liable to be quashed

Investment in Indian Subsidiary Shares Not Taxable: Delhi HC

ITAT Dismisses Appeal as NCLT Granted Moratorium Against Corporate Debtor under Section 14 of IBC

Barred Notice Under Section 148A Limits Subsequent Proceedings: Rajasthan HC

ITAT Mumbai Upheld Reassessment on Undisclosed Property Transactions
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.
