#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.

Delhi HC Dismisses Writ Petition for Escaped Assessment Below Rs. 12,800

Reopening beyond 4 years without any failure in disclosing material facts unsustainable

Lack of cooperation from petitioner, HC upheld best judgment assessment order

AO cannot initiate reassessment for appealed additions

No reassessment beyond 4 years as assessee disclosed Agricultural Land sale in return during scrutiny assessment

Personal hearing not afforded: HC set aside Section 148A(b) order & 148 Notice

ITAT Pune Dismisses Appeal Against Long-Term Capital Gains Addition

Section 147 to 153 Income Escaping Assessment (Reopening of Cases)

Notice u/s. 148 for AY 2013-14 not time barred as search conducted in AY 2023-24

Investment beyond six months in NABARD Bonds cannot be considered for claiming exemption u/s. 54EC

Reopening of assessment u/s 148 unjustified as all material facts fully disclosed

No Approval U/S 151, Reassessment Quashed: ITAT Dehradun

Delhi HC Stays alleged Time Barred Section 148 Income Tax Notice

Even in ex parte cases, reasons must be recorded for reopening of assessments: HC
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.
