#Section 148
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Section 148 Reassessment Notice Quashed as Approval Was Granted by Wrong Authority

Reassessment Notice Quashed Due to Approval by Wrong Authority After 3 Years: Bombay HC

SC Sends JAO vs Faceless Reassessment Dispute Back to High Courts

ITAT Quashes Assessment as Jurisdictional AO Never Issued Section 143(2) Notice

Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)

Ahmedabad ITAT Deletes Bogus LTCG Addition; Independent Enquiry Essential

Section 263 Revision Invalid After AO’s Proper Enquiry: Pune ITAT

Bangalore ITAT Deletes ₹10 Lakh Addition Caused by DRP Typographical Error

ITAT Quashes Reassessment of Section 80GGC Political Donation Claim Due to Limitation

Section 153C Notices Quashed as Assessment Proceedings Became Time-Barred: Bombay HC

Reassessment Quashed as ITO Lacked Jurisdiction Under CBDT Instruction

Mere Client Code Modification Allegation Did Not Justify Taxing Entire Commodity Purchases

ITAT Mumbai Quashes Reassessment Orders Due to Time-Barred Section 148 Notices

ITAT Quashes Assessment as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction
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.
