#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
Bhanwarlal Jain Investigation Alone Cannot Sustain ₹2 Crore Addition: ITAT Mumbai
Income Tax
Income Tax
Post-Assessment Satisfaction Cannot Sustain Section 271D/271E Penalty: SC
Income Tax
Income Tax
Section 271E Penalty Requires AO Satisfaction in Reassessment Order: Rajasthan HC
Income Tax
Income Tax
Third-Party Search Material Requires Section 153C, Not Section 148: Gujarat HC
Income Tax
Income Tax
Mechanical Approvals and Unsupported Power-Based Additions Quashed: ITAT Chandigarh
Income Tax
Income Tax
Third-Party Search Material Required Section 153C Route for LTCG Addition: ITAT Delhi
Income Tax
Income Tax
No Section 153A Addition Without Incriminating Search Material: ITAT Delhi
Income Tax
Income Tax
SC Refuses Interference With Telangana HC Relief Against Section 148 Notice
Income Tax
Income Tax
Section 56(2)(vii)(b) Cannot Automatically Apply to Unconstructed Flat: ITAT Mumbai
Income Tax
Income Tax
Source-of-Source Proviso Inapplicable to AY 2011-12: ITAT Chennai Deletes ₹17 Cr Addition
Income Tax
Income Tax
Additional Export Records Require Fresh AO Examination: ITAT Chennai
Income Tax
Income Tax
Section 148A(d) Order After Limitation Makes Reassessment Void: ITAT Mumbai
Income Tax
Income Tax
Reassessment Writ Dismissed as Statutory Appeal Was Already Pending Before CIT: Chhattisgarh HC
Income Tax
Income Tax
Section 143(2) Cannot Replace Section 148 After Post-2021 Search: 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.
