#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 Valid Where Loose Papers and Purchaser’s Statement Indicate On-Money: ITAT Ahmedabad

Faceless Reassessment Invalid Because Section 151A Scheme Was Not Yet Notified: ITAT Kolkata

Reassessment Notice Quashed as Issued Beyond Surviving Limitation Under TOLA and Section 149

Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source

Excel Sheet Alone Not Sufficient Proof: ITAT Ahmedabad Deletes Cash Payment Addition

Reassessment Notice for AY 2015-16 Quashed as Time-Barred Under Section 149

Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue

Sections 147 & 148 of Income-Tax Act: Reassessment From ‘Reason to Believe’ to ‘Information’

Section 148 Notice Quashed for Mechanical Approval Without Recorded Satisfaction: Delhi HC

Reassessment Order Set Aside for Lack of Fair Opportunity Despite Email Service to Consultant

₹14 Lakh Unexplained Investment Addition Reopened Due to Incomplete Evidence Review

Notice Under Section 148 Quashed for Exceeding Limitation Computed Under TOLA

LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68

Reassessment Upheld as Section 148 Notice Issued Within Limitation Despite clerical error in email attachment
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.
