#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.

Bombay HC: AAR’s Different View Not Ground for Reopening Assessment

Issuance of notice u/s. 148 by Income Tax Office having no jurisdiction is void

Addition of security deposit sustained as not refunded to Developer even after seven years

Addition without verification is unjustified – ITAT directs re-adjudication

Mere Reproduction of Conclusions from Investigation Report Not Valid Basis for reopening

Section 148A(d) Order Invalid: Evidence Copy & Cross Examination Denied

HC Directs Fresh Adjudication for Reassessment on Alleged Bogus Purchase

Calcutta HC Dismisses WP Challenging Section 148A(d) Order as petitioner availed alternative remedy

Capital gain tax inadvertently paid by wife needs to be refunded & recovered from assessee

Notice issued by ITO Delhi post transfer of jurisdiction to ITO Kolkata is bad & illegal

No Section 271(1)(c) Penalty if no Variation in Returned & Assessable Income

No reassessment of Completed/Unabated Assessments Without Incriminating Material: SC

Reopening of assessment u/s 148 for mere change of opinion is unsustainable

Order passed u/s 148A(d) within 3 years needs approval from PCIT & not PCCIT
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.
