#Section 148
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Unsigned Approval u/s 151 Vitiates Reassessment: ITAT Rajkot Quashes Reopenings in Classic Network Pvt. Ltd. Group Case

Section 68 Addition Deleted Due to Proven Identity and Source of Loans

Order Passed Against Deceased Assessee Not Invalid by Default: ITAT Hyderabad

Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad

ITAT Chandigarh Quashed Reassessment Due to JAO Issuing Notice Post-Faceless Mandate

Section 148 Notice Issued by Jurisdictional AO was Without Authority: ITAT Chandigarh

Reassessment Upheld as Section 148 Notice Issued Before Company Was Struck Off: ITAT Surat

Rajasthan HC Quashed Reassessment for Being Issued by JAO Instead of FAO

CIT(A) Remand Power Upheld Under New Section 251 Provision

Reassessment Quashed for Want of Proper Approval Under Section 151

Addition under Section 56(2)(vii)(b) Deleted; Stamp Duty Difference within 10% Tolerance

Reassessment Quashed for Wrong Factual Assumption; Notice u/s 148 Held Void ab initio

ITAT Delhi Quashes Reopening Beyond Six Years After Search

Section 69C Not Attracted Where Expenses Are Recorded and Paid from Disclosed Sources
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.
