#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.

Reassessment Invalid Without Section 143(2) After Return u/s 148: ITAT Pune

Investigation Wing Inputs Alone Insufficient for Section 68 Additions

Income of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation

ITAT Lucknow Upholds Reopening u/s 150; Deletes Unsecured Loan Addition

Entire Sale Proceeds Cannot Be Taxed as Capital Gain

Late Section 148 Notice Leads to Complete Reassessment Failure

1% Shroff Commission Addition Set Aside for Lack of Verification

Delay in Appeal Filing Must Yield to Substantial Justice

Accommodation Entry Income Cut to 1.5% in Bank Routing Case

Wrong Valuation Report Leads to Capital Gains Addition

Delay Excused Where Notices Never Reached the Assessee

Section 143(2) – Validity in Set-Aside Reassessment Proceedings and Effect of Non-Verification of Return of Income

Land Sale Profits Treated as Capital Gains, Not Business Income: Madras HC

Audit Penalty Set Aside Due to Bona Fide Cause for Delay
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.
