#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.

AO Can Initiate Reassessment Based on Investigation Wing Info: ITAT

Section 148 notices Issued by Jurisdictional AO Invalid After Section 151A: Telangana High Court

AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material

Madras HC dismisses GST Registration Cancellation Writ Petition Amid Amnesty Scheme

Delhi HC Quashes Income Tax Notice Due to Failure to Note Disclosures in ITR

Give chance to Assessee to establish non-receipt of statutory notices: ITAT

ITAT Quashes Reassessment on grounds of being based on vague & non-descript reasons

Reopening of assessment without any fresh tangible material unsustainable

ITAT Orders Fresh Adjudication: Section 68 Addition without allowing cross-examination

Fair Opportunity Must Be Granted, Even When Assessee Misleads: HC

ITAT Grants Section 80IA Deduction for Port Charges, Favors Liberal Interpretation

Date of handing over of possession of new property relevant for deduction u/s. 54

Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB

Change of opinion impermissible under the grab of reopening u/s 147
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.
