#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 High Court Cancels Reassessment for Income Below Statutory Limit

Issue of notice u/s 148 against deceased assessee is null in the eyes of law

Shell Entities Purchase: Section 148A(d) order dismissed for Violation of Natural Justice

No Need for Second Notice Under Section 148 of Income Tax Act: Madras HC

Initiation of reassessment proceedings u/s 148 for verification of claim is unsustainable

Review petition dismissed as notices issued u/s 148 had valid base for triggering an enquiry

Reassessment proceedings u/s 148 stood abated by virtue of search action u/s 132(1)

Reassessment proceedings within limitation period specified under 149(1) is valid

Delhi HC Directs Readjudication: Assessment Order u/s 148A(b) Invalid for Escaped Income Below Rs. 50 Lakhs

Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular

Order passed in violation of principles of natural justice is unsustainable

Penalty u/s 271(1)(c) unsustainable in absence of recording of satisfaction

ITAT Bangalore Quashes Assessment Order Due to Invalid Notice under Section 143(2)

Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
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.
