#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.

Reopening Invalid as Third-Party Seized Papers Did Not Match Assessee’s Land Transaction: Gujarat HC

Section 263 Revision Invalid as CIT Raised Issues Beyond Reassessment Scope: ITAT Delhi

ITAT Remands Section 69 Addition as Additional Evidence on PACS Transactions Required Verification

ITAT Upholds Section 263 Revision as AO Verified Expenses Only on Random Basis

ITAT Restores Appeal as Assessee Uploaded Replies in Wrong NFAC Window

ITAT Indore Sets Aside Ex Parte CIT(A) Order as Notices Were Sent to Wrong Email Address

Section 148 Notice Invalid as It Was Issued by JAO Instead of FAO: Rajasthan HC

Madras HC Quashes Section 148 Notices as They Were Issued by Jurisdictional AO

Reassessment Notices Invalid as Faceless Procedure Was Not Followed: Madras HC

Jharkhand HC Upholds Reassessment Proceedings as Finance Act 2026 Inserted Section 147A Retrospectively

ITAT Hyderabad Condones 182-Day Delay as Assessee Faced Liver Failure

Income From AOP Held Non-Taxable in Member’s Hands as It Was Share of Profit: SC

Reopening Quashed as It Was Based on Unverified PDF Complaint Found on Third Party’s Mobile Phone: Gujarat HC

Gujarat HC Quashed Section 148 Notice as Seized Material Had No Link With Assessee
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.
