#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
₹3.40 Crore Housing Project Deduction Restored After Reopening Beyond 4 Years Set Aside
Income Tax
Income Tax
Re-opening of Assessments under Section 148: What’s Changed & Taxpayer Rights
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
Income Tax
Income Tax
Section 148 Notice Served on 01-04-2021 Invalid; Re-opening Quashed for Non-Compliance with 148A
Income Tax
Income Tax
Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
Income Tax
Income Tax
No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh
Income Tax
Income Tax
Reassessment u/s 148 Quashed Where No Addition Made on Recorded Reasons: ITAT Cuttack
Income Tax
Income Tax
Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar
Income Tax
Income Tax
Budget 2026: Analysis of Key Proposals related to Income Tax Act, 1961
Income Tax
Income Tax
Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%
Income Tax
Income Tax
Reopening Based on “Reason to Suspect” Is Invalid: ITAT Chennai
Income Tax
Income Tax
Bombay HC Quashed Section 148 Reassessment Notice for Approval by Wrong Authority
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.
