#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.

Reassessment notice not becomes invalid for delay by Postal Authority

Wrong Mention of Section would not make Re-Assessment Invalid

Validity of Re-Assessment Proceedings can be questioned at any Stage

Understatement of income cannot be assumed merely for shockingly low income

Ground of lack of jurisdiction may be raised at a subsequent stage in Appeal

Duty of AO in case of Reassessment after 4 Year of original assessment

Mere client code modification by broker does not mean that any income has escaped assessment

Writ Petition to challenge issue of reopening notice u/s 148 is maintainable

Section 147/148 Reassessment is for the benefit of Revenue benefit and not for the benefit of assessee

IT Proceeding against Company cease to be in existence is Illegal

Section 148: Onus to prove Service & Proper Service of Notice is on AO

Budget 2017: Time limits for assessment, reassessment and to file revised return

Mere word approved not amount to record of satisfaction after application of mind

Non-supply of reasons to reopen assessment makes such notice bad in law
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.
