#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.

Reopening Without Tangible Evidence of Income Escapement is bad in law: HC

Arbitration award pursuant to family arrangement is not chargeable to tax

Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law

Section 148: Belief by AO Requires Tangible Evidence, Not Suspicion

HC Quashes improperly served Section 148 notice

Debatable issue cannot be rectified u/s. 154 of the Income Tax Act

Deduction u/s 80P(2)(d) was allowable on interest income received from Co-Operative Bank

Notice for reopening of assessment issued on last date of limitation period is valid

Delhi HC Quashes Section 148 Notices for AY 2016-17 & 2017-18 on Alleged Escaped Income Under Rs 50 Lakhs

Income Tax Reassessment Requires valid service of Section 148 Notice

ITAT deletes Penalty on Estimated addition from Sales Tax Department Info

ITAT Chennai: Reduction of Addition for Unexplained Cash Deposits

Assessment order framed in the name of deceased assessee is non-est in law

Bombay HC: Reassessment Barred by ‘Change of Opinion’
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.
