#Section 148
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Deemed Dividend Deleted as Transactions Were Business Dealings

Reassessment Quashed for Failure to Issue Mandatory Section 143(2)

Interest Income Addition Sent Back for Verification by ITAT

Reassessment for AY 2015-16 Quashed as Time-Barred Under Law

Addition Under 115BBE Struck Down for Procedural Lapses

Section 54F Disallowance Invalid When Not Part of Reopening Reasons

Reassessment Quashed for Faceless Regime Breach: JAO-Issued Notices Invalid

Section 148A(d) Order Set Aside for Ignoring Assessee’s Explanation

Share Valuation Must Follow Rule 11UA, Not Isolated Third Party Transactions

ITAT Delhi Quashed Reassessment for Borrowed Satisfaction & No Live Nexus

Section 148 Notice Invalid Due to Defective Sanction: ITAT Delhi

Unsigned Notice: ITAT Ahmedabad Quashes Reassessments as Void ab initio

Capital Gains Tax of ₹2.28-Crore was set aside on Housing Society for developer payments to members

Reassessment Quashed as Jurisdictional AO Lacked Faceless Authority: ITAT Hyderabad
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.
