#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.

Section 148 Notice Invalid for Breach of Faceless Reassessment Scheme

Protective Additions fails Once Substantive Additions Confirmed: ITAT Chandigarh

ITAT Quashes Reassessment for Shifting Allegation from Shares to Bogus Purchases

Reopening Notice on Struck-off Company Invalid: ITAT Kolkata

Cash Sales During Demonetisation Held Genuine, Section 68 Fails

ITAT Chennai Dismissed Income Tax Appeal Due to Ongoing Insolvency Proceedings

No TDS on reimbursement of interest paid by a partner on behalf of firm

Manual Section 143(2) Notices Without DIN Invalid: ITAT Delhi

ITAT Quashes ₹8.35 Cr Loan Addition u/s 68 Due to Denial of Cross-Examination

Reopenings for AYs 2014-15 & 2015-16 Time-Barred: ITAT Quashes Section 148 Notices

Section 263 Revision Upheld for Failure to Tax Interest on Enhanced Compensation

Political Donation Disallowance Set Aside for Borrowed Satisfaction & Natural Justice Violation

Rajeev Bansal Rulling Applies: SC Dismisses Revenue Appeal on Income Tax Reassessment Notices

Bombay HC Quashed Reassessment for Being Covered by Prior HC Ruling
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.
