#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.

AO must establish a live-link between escapement of income vis-à-vis Fresh information

HC stays section 148 notice issued after 31.03.2021 as per omitted provisions

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

Reopening for accommodation entry based on inquiries & Investigation report was valid: HC

Section 148 Reassessment order passed in case of non-existent entity is void

Writ Petition Against section 148 Notices In Bombay High Court

Delhi HC stays Section 148 Proceedings in 42 cases

Reassessment after 4 year invalid if assessee disclosed all material facts during original assessment

No penalty u/s 271(1)(c) when returned income accepted filed in response to notice u/s 148

Reopening Quashed when Supplied & Recorded Reasons are Not Same & Verbatim

Assessment Based On Change of Opinion Is Void Ab Initio

ITAT Quashes Reassessment on Multiplicity of Errors In Reasons

Lack of fresh tangible material invalidates reopening when details already given in regular assessment

Delhi HC ruling on validity of 19 notices under section 148(1)
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.
