#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.

Direct Tax Updates for June 2021 with Video

Calcutta HC too stays reassessment proceedings U/s. 148 R.W. 148A

HC stays section 148 notice for non-compliance of Section 148A

Delhi HC stays section 148 proceedings through a reasoned order

Draft Submission | Notice U/S 143(2) Not Valid if Return Filed in Response to Notice U/S 148 Not Recognized by AO

HC accepts plea challenging notification allowing issue of section 148 notices after 31-03-2021

Applicability of newly inserted provisions of Section 148A: HC Stays the matter

Bombay HC on Section 148 notices issued after 31st March, 2021

Reassessment vitiated if required procedure not been followed

Time limit to issue Section 149 notice (Reassessment cases)

Reopening of concluded assessment permissible if Info disclosed originally not disclosed Fully & Truly

HC declines to interfere at the stage of issuance of Section 147 notice for reopening

Recall section 148 issued notice under old law after 31.03.2021

New section 147 Reassessment procedure | Reason to believe Vs. Information
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.
