#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.
Income Tax
Income Tax
Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Was Issued by JAO Instead of FAO
Income Tax
Income Tax
Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion
Income Tax
Income Tax
Penalty U/s 270A Set Aside as U/s 270AA Immunity Denied Due to Form 68 Glitch – ITAT Remands Case
Income Tax
Income Tax
Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore
Income Tax
Income Tax
Updated Return After Reassessment Notice Comes With Higher Tax Cost Because Additional 10% Levy Proposed
Income Tax
Income Tax
Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
Income Tax
Income Tax
Sec 270A Penalty: Immunity U/s 270AA Cannot Be Denied Without Hearing – ITAT Bangalore
Income Tax
Income Tax
Sec 271(1)(b) Penalty Deleted as Assessee Later Complied; Nil Income Accepted – ITAT Bangalore
Income Tax
Income Tax
Sec 44AD: Cash Deposits Within Turnover Not Unexplained; ITAT Deletes Additions Based Only on Survey Statement
Income Tax
Income Tax
Reassessment Notice to Deceased Person Invalid Because Law Requires Notice to Legal Heirs
Income Tax
Income Tax
ITAT Remands Case Because CIT(A) Ignored Additional Evidence Filed by Assessee
Income Tax
Income Tax
ITAT Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside
Income Tax
Income Tax
Proposed Changes to the ITR-U Framework under Finance Bill 2026
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.
