#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.

ITAT Rajkot Deletes ₹5.83 Lakh Section 56 Addition Applying Co-Owner Parity

ITAT Deletes ₹12.66 Lakh Section 69A Cash Deposit Addition

Section 69 Addition Deleted as Karta Explained HUF Property Funds: ITAT Ahmedabad

ITAT Agra Quashes Section 263 Revision Over Time-Barred Section 148 Notice

Gross Land Sale Receipts Cannot Be Taxed Without Allowing Purchase Cost: ITAT Ahmedabad

Statutory Appeal Available Against Reassessment; Writ Petitions Dismissed: Bombay HC

Delhi HC Sets Aside Section 148 Notice for Non-Supply of Reassessment Information

Pr. CIT Approval Invalid for Section 148 Notice Issued Beyond Three Years: ITAT Hyderabad

WhatsApp Chats Alone Cannot Prove Non-Genuine Commission Payments: ITAT Delhi

Unverified Bank Deposit Cannot Alone Justify Reopening of Assessment: ITAT Delhi

Entry Operator Link Alone Cannot Make Unsecured Loans Bogus: ITAT Delhi

Inter-Bank Transfers Cannot Inflate Consolidated Peak Credit: ITAT Jaipur

Section 153C Six-Year Block Runs From Material Receipt Date: ITAT Delhi

Old Family Jewellery and Explained Bank Withdrawals Cannot Be Taxed: ITAT Delhi
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.
