#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.

Section 271(1)(b) not stipulate any penalty for not responding to section 148 notice

Reassessment Notice issued In Person instead of Faceless Manner: HC Stays Proceedings

Issuance of order u/s 148 without granting opportunity of personal hearing is untenable

Invocation of writ jurisdiction under Article 226 against notice u/s 148 is untenable

Notice u/s 148 of Income Tax Act to struck off company valid in terms of section 250 of Companies Act

Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order

Reasons recorded for reopening of assessment must meet judicial scrutiny

AO cannot reopen assessment in absence of any tangible material showing income escapement

SC stays reassessment proceedings against Radha Soami Satsang Beas

Reopening of assessment on Mere audit opinion not valid

ITAT quashes reassessment order as notice was issued on incorrect facts without application of mind

Reassessment without section 148 notice invalid even if assessee participated in proceedings

Income Tax Reassessment invalid if AO failed to obtain requisite sanction u/s 151 from Pr. CIT

AO cannot calculate cost of acquisition on the basis of his own assumption
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.
