#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 HC allows reopening of AY 2013-14 till 30th June, 2021

Assessment order passed against dead assessee is invalid: HC

Reassessment is invalid in absence of valid notice

Audit Objection cannot be basis of AO’s ‘Reasons to Believe’ after lapse of time period of 6 Years

Reassessment Proceedings against Reassessment order Stayed by Delhi HC

Time limit for issue of section 149 notice is in respect of Section 148 & not for Section 148A

Sec 148A(d) order quashed for AY 2018-2019 as reassessment proceedings initiated after 3 years

HC quashed Section 148 Notice for not recording valid section 151 satisfaction

SC dismisses SLP of assessee challenging Section 148A(d) order

Section 148 Reassessment notice after due application of mind is valid

Allahabad HC Quashed Section 148 reassessment Notice for A.Y. 2014-15

Rajasthan HC stays Section 148 Income Tax Notice for AY 2014-15

Income Tax Reassessment without supplying reason is Invalid

Punjab and Haryana HC stays Section 148 Notice & Section 148A(d) order
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.
