Read all Latest Updates on and about Section 148 of the Income Tax Act

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AO Cannot make Additions on Issues Unrelated to Recorded Reopening Reasons: ITAT [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that a reassessment cannot be sustained where the Assessing Officer (AO) makes ...

TOLA cannot Revive Reassessment Bar After 6 Years: ITAT Sets Aside ₹1.09 Cr Demand [Read Order]

Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIII]

Income Tax Dept’s NFAC has Exclusive Power to issue Notice u/s 148: Punjab & Haryana HC [Read Order]

Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes...

Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XV]

This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Appeal on Service Tax for Educational Construction Not Maintainable: Delhi HC...

Change of Opinion Bars Reopening: Calcutta HC sets aside Income Tax Notice against Coal Manufacturer on alleged Cash Return [Read Order]

The Calcutta High Court has set aside an income‑tax reassessment notice issued to the petitioner, holding that reopening based on identical allegations already scrutinised amounted to impermissible ...

Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]

In a recent ruling, the Income Tax Appellate Tribunal ( ITAT ), Chennai, has struck down reassessment proceedings against the respondent for Assessment Year (AY) 2013‑14, holding that the notice...

Income Tax Reassessment Notice Quashed as Time-Barred Under 'Surviving Time' Principle: Gujarat HC strikes down S 148 Notice [Read Order]

In the recent ruling, the Gujarat High Court quashed a reassessment notice issued under Section 148 ofthe Income Tax Act, 1961 for AY 2017-18, holding it to be time-barred by applying the ‘surviving...

Faceless Reassessment Mandatory for International Tax Cases: Bombay HC Quashes S.148 Notice Issued by Jurisdictional AO [Read Order]

The Bombay High Court has held that faceless reassessment is mandatory even in international tax cases, ruling that a reassessment notice under Section 148 issued by a Jurisdictional Assessing...

Reassessment Against Non-Existent Entity Void: Bombay HC Quashes S.148 Notice & ₹16.57 Cr IT Demand Against Petitioner [Read Order]

In a significant ruling reinforcing the principle that tax reassessment cannot be initiated against non-existent entities, the Bombay High Court has quashed a Section 148 notice and consequential...

Concurrent Jurisdiction of JAO and FAO to initiate Re-assessment proceedings under Income-Tax Act: Supreme Court issues notice [Read Judgement]

The Supreme Court of India has issued notice in a batch of Special Leave Petitions (SLPs) against the Income Tax Department, challenging the judgment of the Delhi High Court. The High Court...