#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.

Delhi HC Dismissed Reassessment Challenge: Factual Disputes Must Be Decided by AO

Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition

Section 54F Deduction Based on Actual Sale Consideration, Not Deemed Value: ITAT Raipur

Notices u/s 148 issued by JAO was invalid due to mandatory faceless procedure u/s 151A

Reassessment Notices Beyond Six-Year Limitation Invalid: SC Upholds Delhi HC Order

ITAT Remands Case After Appeal Dismissed for Delay, Gives One Chance to Explain Cash Deposits

Income Tax Reassessment Quashed for Being Time-Barred Under New Law

Section 148A: When Formality Becomes a Opportunity

Section 148 Cannot Bypass Section 153C Search Assessment Framework: SC

Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC

SC Refuses to Entertain Time-Barred Tax Reopening Dispute Due to Filing Delay

Adverse SFIO–SEBI Findings cannot justify additions When CCM Trades Are Fully Disclosed

Delhi HC Upholds Section 148A Notice on Bogus Transactions Despite Non-Supply of Full Material

Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
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.
