#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.

Reassessment Beyond 3 Years for ₹8 Lakh Addition? – ITAT Questions Validity of Section 148 Notice

ITAT Remands Section 69A Addition as CIT(A) Failed to Pass Proper Speaking Order

Bogus Purchases Fully Disallowable as Supplier Was Found Non-Existent: ITAT Kolkata

No Evidence Linked Assessee to On-Money Transaction: Gujarat HC Quashes Section 148 Notice

Reassessment Invalid as Mere Change of Opinion Is Not Reason to Believe: Karnataka HC

ITAT Jaipur Deletes Additions as Clandestine Sales Allegation Failed Before CESTAT

Interest on Compulsory Acquisition of Agricultural Land Still Exempt – ITAT Pune Deletes Tax & Penalty Together

ITAT Restricts Bogus Purchase Addition Due to Lack of Independent Enquiry by AO

Reassessment Invalid Because Approval Contained Only ‘Yes, I Am Satisfied’: ITAT Rajkot

SC Declines Reassessment Revival as Income & Transactions Were Fully Disclosed in ITR

No “reason to believe” without new material – Mumbai ITAT quashes reopening based on mere reappraisal of old records

ITAT Pulls Up AO for Ignoring Evidence, Sends ₹31.61 Lakh Addition Back for Verification

Opening Loan Balances Not Taxable Again u/s 68: Mumbai ITAT Sends Addition Back for Verification

Only One Surviving Day Left: Mumbai ITAT Quashes Time-Barred Reassessment Notices After Rajeev Bansal Ruling
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.
