#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.

Small Trader’s Inability to Access Email Justified Notice Defaults: ITAT Bangalore

PCIT Sanction Cannot Validate Reassessment Beyond Three Years: ITAT Mumbai

CCM Reassessment Beyond 4 Years Invalid Without Disclosure Failure: ITAT Mumbai

ITAT Mumbai Restricts Bogus Purchase Profit Addition to 5% Instead of 12.5%

Section 143(2) Notice by ITO Without Pecuniary Jurisdiction Invalid: ITAT Mumbai

Surviving limitation period after Rajeev Bansal cannot be ignored: ITAT Mumbai

Reopening Invalid Where Partner Interest & Remuneration Clauses Are Not Mandatory: Gujarat HC

Vegetable Exports Are Not Automatically Agricultural Income: ITAT Bangalore

ITAT Bangalore Remands 8% Profit Estimate on ₹3.79 Crore Turnover

Foreign Remittances Were Examined Once; AO Could Not Reopen on the Same Material

Investigation Wing Report Alone Cannot Sustain Section 68 Loan Addition: ITAT Mumbai

Untested Third-Party Statement Could Not Sustain ₹9.65 Crore Gold Addition: ITAT Chennai

Section 148 Reopening Quashed for No Failure to Disclose Material Facts: Delhi HC

Returned Income Above Rs. 20 Lakh Puts Case Beyond ITO Jurisdiction: ITAT Mumbai
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.
