#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.

ITAT Delhi: Reassessment Quashed as ITO Lacked Jurisdiction Under CBDT Instruction

Delhi HC Quashes Section 148 Reassessment Based on Erroneous Facts & Accounting Method

Bombay HC Quashes Section 148 Reassessment for Incorrect Facts & Invalid Approval

Bombay HC Quashes Section 148 Reassessment for Incorrect Facts & Non-Application of Mind

Calcutta HC: AO Cannot Make Other Additions When Reopening Reason Fails

Andhra Pradesh HC: 166-Day Delay Not Condoned Due to Repeated Non-Participation

ITAT Pune Quashes Reassessment Based on Wrong Facts and Borrowed Satisfaction

Bombay HC Quashes Section 276CC Prosecution as Assessee Was Entitled to Refund

Bombay HC Quashes Faceless Reassessment Order for Breach of Natural Justice

ITAT Cancels Reassessment Based Solely on Unverified ITBA Portal Information

AO Cannot Reject Registered Valuer’s Report Without DVO Valuation: ITAT Delhi

Bombay HC Quashes Reassessment Notice Issued Beyond 3 Years Without PCCIT Sanction

No Section 69C Addition for Alleged Bogus Purchases Without Evidence: ITAT Mumbai

No Reassessment on Change of Opinion After Section 143(3) Scrutiny: Delhi HC
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.
