#Section 148
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Division Bench of Rajasthan HC Quashes Section 148 notices in 472 cases

Rajasthan HC quashes Section 148 Notice issued after 31.03.2021 in 472 Cases

HC Quashes Section 147 Assessment as reason for reopening was not sustainable

Orissa HC stays section 148 notice issued after 31st March 2021

HC Quashes section 148 notice issued beyond 4 years as same was approved by JCIT instead of CIT

Beyond a period of 4 years, retrospective amendment to section 115JB cannot be a ground for reassessment

Reopening of Assessment not permissible for Change of Opinion of AO

Reassessment notice quashed for failure of AO to follow statutory formalities

Reopening of Assessment not permissible to take another view on same material

Calcutta HC Quashes Section 148 notices issued after 31.03.2021 in 1083 Cases

Taxability of remuneration/interest not claimed by partnership firm in the hands of partners- HC Quashes assessment order

मुंबई हाईकोर्ट ने सीबीडीटी को लगाई फटकार, चेताया की अधिकारी करें अपने दिमाग का उपयोग

Reopening of assessment not allowed for mere verification of claim

High Court directs CBDT to formulate a scheme to train its officers; Passes strictures against AO, JCIT & PCIT
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.
