#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 Quashes Reassessment as Notice Issued to Non-Existent Company After Amalgamation

Reassessment for Pre-CIRP Period Quashed as Resolution Plan Bars Fresh Tax Proceedings

ITAT Mumbai Quashed Section 263 Revision as Reassessment Notice Lacked Proper Sanction

ITAT Allows Penny Stock LTCG Claim for Failure to Disprove Documentary Evidence

Section 148 Proceedings Upheld Procedurally as HC Advises Assessee to Submit Reply to AO

Madras HC Quashes Reassessment as Assessee Fully Disclosed Material Facts

ITAT Mumbai Grants Relief After Portal Glitch Prevented Assessee from Appearing Before CIT(A)

ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee

Reopening Notice Invalid Without Proper Section u/s 151 – ITAT Quashes Reassessment

ITAT Pune: Reopening After 4 Years Invalid When Share Premium Details Already Disclosed – Rs. 30 Cr Addition u/s 68 Deleted

Reassessment Quashed – Notice U/s 148 Held Time-Barred & Ante-Dated

ITAT Chennai: 60% Tax U/s 115BBE Not Applicable for AY 2017-18 Transactions Prior to 01-04-2017

ITAT Chennai Quashes Reassessment – Notice U/s 148 Invalid for Want of Approval from Correct Authority U/s 15

ITAT Pune: Entire Bank Deposits Cannot Be Taxed – Income to Be Estimated @2% on Deposits in Renukamata Society Account
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.
