#Section 148
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Revisionary proceedings u/s 263 against reassessment proceedings are confined to reasons recorded u/s 148

Passing ex-parte order without discussing merit of case is not justified in law

Reopening of assessment to deny Section 80IB is without jurisdiction if no failure of Assessee to disclose information during Original Assessment

Re-Assessment justified against former Cricketer Srikanth

A.O. bound to dispose off objections filed by assessee by passing a speaking order

No Section 147 Assessment in absence of reasons for escapement of income

Section 147- Reasons to Believe- Believe it or not!

Section 148: Reason for issue of notice can be claimed before Return Filing

A New Light on Reassessment Under Income Tax Act, 1961

Reopening of assessment without bringing any fresh material on record is not justified

Principles of law governing re-assessment under Income Tax

Section 271(1)(c) Penalty leviable as revised return filed only after issuance of notice u/s 143(2)/142(1)

Reopening based on mere AIR Information without Application of Mind is Invalid

Reopening of assessment merely based on AIR Data is invalid
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.
