Section 148A changed how tax authorities can “re-open” completed assessments, adding procedural safeguards that materially affect taxpayers. Here’s a concise look at the impact and key case updates you should know.https://apexjudicialservices.com/2025/10/14/section-148a-it-act/ What Section 148A does for taxpayers Practical impacts on taxpayers Important cases and recent updates (2023–Oct 2025) Notable rulings: Recent authoritative decisions up to […]