#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.

Pune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return

Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC

Section 147 Reopening Invalid Where Section 153C Procedure Applies: Karnataka HC

Section 147 Reopening Invalid Where Section 153C Applies: SC

Section 148 Reopening on Stale Search Material Invalid: ITAT Kolkata

Reassessment & Penalty Orders Against Deceased Person Are Nullity: Gujarat HC

Section 43CA Inapplicable to AY 2013-14; Reopening Quashed: Bombay HC

Section 148 Notice Quashed for Vague Reasons & Lack of Supporting Material: ITAT Pune

Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi

Section 56(2)(x) Applicability Depends on Agreement Date; Mistaken Tax Payment Refundable: ITAT Mumbai

APMC Commission Agent Not Taxable on Entire Sale Proceeds; Section 69A Issue Remanded: ITAT Bengaluru

1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata

Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai

Section 148 Notice Quashed for Lack of Live Nexus With Seized Material: Gujarat 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.
