#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
Section 148 Notice for Previously Assessed Transaction Is Illegal: Delhi High Court
Income Tax
Income Tax
Already Taxed Demerged Income Cannot Trigger Reassessment: Telangana HC
Income Tax
Income Tax
₹4.30 Crore Section 69A Addition Restored as CIT(A) Did Not Decide Merits: ITAT Rajkot
Income Tax
Income Tax
“5kg Mangoes” WhatsApp Message Cannot Alone Prove Company’s Unexplained Cash: ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes ₹29.65 Crore Additions as Fresh Section 148 Notices Were Time-Barred
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 6% as Sales Accepted: ITAT Mumbai
Income Tax
Income Tax
AO Ignored Existing Section 143(3) Assessment—Reopening After 4 Years Quashed: ITAT Mumbai
Income Tax
Income Tax
Delayed Supply of Reopening Reasons and Undecided Objections Vitiate Reassessment: ITAT Mumbai
Income Tax
Income Tax
Section 148 Notice Issued to Deceased Assessee Is Void Ab Initio: ITAT Chennai
Income Tax
Income Tax
Toll Collection Right Under NHAI Concession Is Depreciable Intangible Asset: ITAT Mumbai
Income Tax
Income Tax
Return Filed Only After Section 148 Notice Does Not Make Section 270A Penalty Automatic: ITAT Mumbai
Income Tax
Income Tax
Reopening Challenge Requires Reasoned Decision; ₹2.94 Crore Addition Remanded: ITAT Mumbai
Income Tax
Income Tax
Section 292BB Cannot Cure Unproved Section 143(2) Notice: ITAT Mumbai
Income Tax
Income Tax
Wrong Authority Approved Reopening; Section 263 Could Not Repair It
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.
