#Section 148
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AO cannot have disregard finding directions of DRP and pass final assessment order

HC Quashes I-T Order Against P. Chidambaram & Family & Held Reopening discriminatory

Reassessment notice U/s. 147/148 is invalid when period to issue notice U/s. 143(2) has not expired

Reassessment based on satisfaction of AO not having Jurisdiction over Assessee is invalid

Validity of Reassessment to verify genuineness of gift based on Assessment of relatives

Assessee cannot adopt valuation of DVO after adopting stamp value

Re-Assessment merely on direction from Superiors is Invalid

Reassessment for mere cash deposit info received through AIR is invalid

Second notice U/S. 148 during pendency of appeal against first notice is invalid

Protective addition in hands of agents without providing opportunity of being heard is invalid

Delhi HC issues guidelines in matters of reopening of assessments (Also Read SC Order)

Section 292BB not applicable on failure to issue notice U/s. 143(2)

Reassessment Notice U/s. 148 merely on directions from JCIT or CIT is invalid

Approval to Reopening by officer superior to Addl. DIT U/s. 151(2) 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.
