#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.

SC Upholds Quashing of Reassessment Notices Due to Unproven PE Allegations

Reopening of Assessment Upheld Due to Form 26AS Showing Undisclosed Contract Income

Delay Condoned with Cost: ITAT Grants Fresh Chance, Slams Non-Compliance

Reassessment After 4 Years Quashed as No Failure to Disclose Material Facts: Bombay HC

Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151

Assessment Set Aside Due to Need for Fresh Examination of Books & Fair Hearing: ITAT Delhi

Reassessment Notice Time-Barred as Issued Beyond Limitation Period: Karnataka HC

ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment

Reopening Invalid as Notice Issued Beyond Six-Year Limitation Period: SC

Delhi HC Quashed Reopening Notice as Issued Beyond Six-Year Limitation

Reopening Invalid Without Independent Material Showing Escapement: Gujarat HC

Section 80GGC Deduction Denied as Donation Linked to Bogus Political Party Activities

No Penalty Where Return Filed After Probate Grant and Income Fully Disclosed in Form 26AS

Cash Deposits from Tractor Sales Can’t Be Taxed as Unexplained Income: ITAT Ahmedabad
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.
