#Section 148
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Section 148 Notice issued in the name of dead person was invaild

Notice u/s 148 cannot be issued for mere insufficient compliance to Letters

Proceedings u/s 148 could not be initiated for verification of sources of investment

Section 148 Notice issued for verification of information was not valid

Notice u/s 148 invalid if issued but not served properly to proper person

Tax administration not expected to collect taxes based on ignorances of assessee

Section 148 Notice based on Investigation report sustainable if AO enquired before issuing such Notice

Reassessment not valid if Reason for issuing reassessment notice not furnished to assessee

Section 148 notice in name of deceased assessee is invalid

Fresh information in investigation report form- Reassessment notice valid

Reopening of Assessment merely based on department advisory is invalid

Section 148 Notice for reassessment invalid If not served properly

Section 147 | Reason to Believe | 20 Case Laws

Reassessment based on Vague reasons without application of mind 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.
