#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.

Bengaluru ITAT Allows Fresh Challenge to Reassessment & Section 80P Disallowance

Section 148A(b) Notice Giving Less Than Seven Days Is Invalid: ITAT Bengaluru

Gujarat HC Quashes Time-Barred Section 148 Notices for AYs 2013-14 & 2014-15

Karnataka HC Quashes Section 148 Notice for AY 2015-16 as Time-Barred

AO Cannot Compel Partner Interest or Remuneration for Section 80IB: ITAT Surat

Salary Taxable Only on Accrual, Not Mere Form 16 or 26AS Entries: Bengaluru ITAT

Section 270A Penalty Invalid Without Specific Charge: Bengaluru ITAT

8% Commission Income Estimate Without Evidence Unsustainable: Bengaluru ITAT

Section 148 Notice Uploaded After Limitation Time-Barred: Calcutta HC

Gujarat HC Upholds Section 148 Reopening Based on Fresh Survey Material

Madras HC Upholds Jurisdictional AO’s Power to Issue Section 148A Notice

Section 148 Notice Quashed for Lack of NFAC Jurisdiction: P&H HC

Bombay HC Quashes Section 148 Notice for AY 2015-16 as Time-Barred

Section 148 Reassessment Quashed for Non-Compliance with Section 151A: Karnataka 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.
