#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 stayed Section 148 proceedings for AY 2014-15

Calcutta High court stays reassessment proceedings on ground of time barred

Bogus accommodation entries – HC upheld validity of Section 148 Notice

Bombay HC stays reassessment notice after expiry of a period of six years

Carry out due verification before initiating Section 148/147 proceedings: CBDT

Allahabad HC imposed Cost of Rs. 50 Lakh on Department for creating illegal Income Tax demand

What is assessment under the income tax act, 1961, and How many types of it are there?

Section 148 | Writ Court Cannot Interfere at Notice stage if AO followed due procedures

No addition for bogus purchase on borrowed satisfaction from VAT Dept. without proper examination

Proceedings for A.Y 2013-14 & 2014-15 cannot be reopened beyond 4 years

HC quashed Reopening for Bogus Purchase when no evidence furnished to Appellant

Usurpation of jurisdiction by AO to reopen assessment is legally untenable

Revised Guideline for Issue of Section 148 Notice

Reopening based on tangible material is valid if Assessee not filed Income Tax Return
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.
