#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- Instructions on handling of Non-PAN cases flagged by DRI

Delhi HC explains principles for initiation of Section 147 proceedings

Reopening after expiry of four years invalid if there was no failure on the part of assessee

Contradiction In Reasons Recorded & Assessment makes reassessment proceedings a nullity

AO must pass separate orders to give effect to Tribunal orders

Addition in Reassessment based on mere audit objection are not tenable

Reopening proceeding based on wrong & incorrect facts was null & void

No reassessment on basis of wrong, incorrect & non-existing reasons

Reassessment justified if bogus transaction found based on subsequent information

Cases to be considered as Potential cases for section 148 notice

Mere Word Satisfied Invalidates Section 148 Approval given without Reasoning

AO must consider objection to Section 148 Notice: HC refers case back to AO

Handling of non-responsive Income Tax cases for physical verification

CBDT clarifies on potential cases for issue of Section 148 notice
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.
