#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.

Other addition in reassessment proceedings not sustainable if Foundational Additions are deleted

Is CBDT instruction on issue of section 148 notice legally incorrect?

HC directs govt to take action against officers erring in passing Assessment Order

HC directs proceeding against officers passing erroneous order

The Reopening Labyrinth – Section 148 – Income Tax Act

Reassessment notice dealing with question of facts, can’t be challenged before HC

Fresh Reassessment Pending conclusion of first reassessment proceedings is invalid

Initiation of reassessment, based on wrong assumption of facts, is bad in law

Availability of tangible material is pre-conditional for reopening of assessment

No bar under law to initiate fresh reassessment proceedings

Reassessment cannot be In Casual & Whimsical Manner

New scheme of reassessment u/s 147- is it really reducing litigation

Delhi HC Ruling on alleged More than Rs. 1 lakh Crore Income escaped assessment

Time Travel in Avengers Endgame Visualised in Income Tax Act
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.
