#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 148 Notices: Steps to follow in cases impacted by SC decisions

Reassessment procedure for Section 148 notices after SC verdict

Request to clarify on SC judgement on Section 148 notices

CBDT Instruction on Implementing SC Judgment on Section 148 Notices

For initiation of Section 147 proceedings AO has to consider prima facie material not sufficiency of correctness of material

Income Taxpayers Will Face the Heat of Reassessment!

Landmark SC Judgment on Section 148 notices which is in Favour of both Assessee & Revenue

Reopening for Mere High Turnover in bank account not justified

Change of opinion not constitutes justification for Reopening

In case of violation of principles of natural justice, the availability of appellate remedy does not bar maintainability of writ petition

SC Judgment on Section 148 Notices – Using Missile where Rifle could have sufficed

Way ahead in reassessment after Supreme Court decision

Reincarnation of Section 148 Reassessments Notices issued post 01/04/2021

Section148 Notices not become invalid merely for issue under old law: SC
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.
