#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 68 Addition Set Aside for Non-Consideration of Evidence

Stamp Duty Addition Deleted for Lack of Evidence of Claim

Ex-Parte LTCG Order Set Aside for Fresh, Fair Computation

Disallowance on alleged fictitious loss without incriminating material cannot be sustained

Writ dismissed as reassessment notice u/s. 148 held to be in time

Ex-Parte Appeal Dismissal Set Aside for Lack of Reasoned Order

Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme

Reassessment Quashed for Issuance of Notice Outside Faceless Regime

Reopening After 3 Years Invalid If Escapement Is Below ₹50 Lakh

Section 263 Validly Invoked for Allowing Section 80P in Belated Return

Reopening Invalid When Search Material Triggers Section 153C

Section 292B Cannot Cure Jurisdictional Defect in Reopening

Interest Disallowance Set Aside as Loan Found Genuine

Revenue Appeal Fails Due to Wrong Assessment Year for Cash Investment
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.
