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#Section 148

Latest Section 148 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

5,958 articles
Income TaxOther addition in reassessment proceedings not sustainable if Foundational Additions are deleted 
Income Tax

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

Bhuvanesh Kankani4 years ago
Income TaxIs CBDT instruction on issue of section 148 notice legally incorrect?
Income Tax

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

Bishwanath Jha4 years ago
Corporate LawHC directs govt to take action against officers erring in passing Assessment Order
Corporate Law

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

CA Milind Wadhwani4 years ago
Income TaxHC directs proceeding against officers passing erroneous order
Income Tax

HC directs proceeding against officers passing erroneous order

CA Milind Wadhwani4 years ago
Income TaxThe Reopening Labyrinth – Section 148 – Income Tax Act
Income Tax

The Reopening Labyrinth – Section 148 – Income Tax Act

Balaji N V4 years ago
Income TaxReassessment notice dealing with question of facts, can’t be challenged before HC
Income Tax

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

POONAM GANDHI4 years ago
Income TaxFresh Reassessment Pending conclusion of first reassessment proceedings is invalid
Income Tax

Fresh Reassessment Pending conclusion of first reassessment proceedings is invalid

Editor44 years ago
Income TaxInitiation of reassessment, based on wrong assumption of facts, is bad in law
Income Tax

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

POONAM GANDHI4 years ago
Income TaxAvailability of tangible material is pre-conditional for reopening of assessment
Income Tax

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

POONAM GANDHI4 years ago
Income TaxNo bar under law to initiate fresh reassessment proceedings
Income Tax

No bar under law to initiate fresh reassessment proceedings

Editor64 years ago
Income TaxReassessment cannot be In Casual & Whimsical Manner
Income Tax

Reassessment cannot be In Casual & Whimsical Manner

Editor64 years ago
Income TaxNew scheme of reassessment u/s 147- is it really reducing litigation
Income Tax

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

CA NITIN GOYAL4 years ago
Income TaxDelhi HC Ruling on alleged More than Rs. 1 lakh Crore Income escaped assessment
Income Tax

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

CA NITIN GOYAL4 years ago
Income TaxTime Travel in Avengers Endgame Visualised in Income Tax Act
Income Tax

Time Travel in Avengers Endgame Visualised in Income Tax Act

Mayank Mohanka4 years ago

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.