#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
PCIT Approval Cannot Sustain Reopening After Three Years: ITAT Mumbai
Income Tax
Income Tax
Section 270A Penalty Deleted on Bona Fide Non-Filing Explanation: ITAT Jaipur
Income Tax
Income Tax
25-Year-Old Reassessment Dispute Remitted to AO for Fact-Finding: Rajasthan HC
Income Tax
Income Tax
Presumptive Assessment Sustains Concealment Penalty but Defeats Books Penalty: ITAT Nagpur
Income Tax
Income Tax
Vivad Se Vishwas Did Not Cover Separate Reassessment Addition: ITAT Mumbai
Income Tax
Income Tax
Bogus Purchase Addition Cut from 12.5% to 5%: Mumbai ITAT Follows Trader’s Own Earlier Year
Income Tax
Income Tax
Invalid Reassessment Cannot Support Section 263 Revision: ITAT Cuttack
Income Tax
Income Tax
Full Disclosure Bars Reassessment Beyond Four Years on Change of Opinion: Bombay HC
Income Tax
Income Tax
Notice Pasted on an Unidentified Locked Room: ₹1.46 Crore Reassessment Quashed
Income Tax
Income Tax
One Day, Two Opposite Assessments: ₹9.68 Crore Reassessment Quashed
Income Tax
Income Tax
Portal Upload Alone Cannot Establish Issue of Section 148 Notice: ITAT Bangalore
Income Tax
Income Tax
Section 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai
Income Tax
Income Tax
Reassessment Based on Another Person’s NSEL Data Quashed: ITAT Mumbai
Income Tax
Income Tax
Reassessment Notice Against Non-Existing Merged Company Quashed: Telangana HC
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.
