#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.

Re-assessment of income u/s 147 merely based on change of opinion invalid

Incriminating Material found during search of third party: Section 153C vs. 147

Incriminating document found during search of third party needs to be provided to assessee

HC Dismisses Writ for Petitioner’s Delay in Approaching the Writ Court

Reopening of assessment based on incorrect facts or conclusions cannot be sustained

Section 142(1) and 148 cannot operate concurrently: ITAT Dehradun

Gujarat HC Quashes Invalid Income Tax Notice against Non-Existent Entity

ITAT allows interest on loan against rented property as Income was charged to tax

Delhi HC Sets aside Reassessment Order for non-consideration of reply

Delhi HC Quashes Reassessment Due to ITBA Technical Glitches

Delhi HC quashes Reassessment Order Ignoring Assessee’s Response

Inventory Valuation: Avoid Costly Mistakes (Income Tax & Companies Act)

No section 148 Notice can be Issued before expiry of Period For Issuing Section 143(2) Notice

ITAT: Interest on Loan for Repayment Deductible from House Property Income
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.
