#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.

ITAT Kolkata Upholds Reopening & Sustains ₹1 Cr Addition u/s 68 on Alleged Accommodation Entry

Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur

Form 35 Defect Curable, Dismissal Without Hearing Set Aside

Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding

Notice Issued for Incorrect Year Renders Reassessment Void

Books Not Proper, Estimated Income Still Penalised by ITAT

CBDT Memorandum Not Conclusive Proof of Bogus Donation

ITAT Visakhapatnam Quashed Reassessment as Notice Was Issued by Wrong Authority

PF/ESI Due Date Verification Incomplete, Matter Sent Back to AO

Notice Issued Via ITBA After 01-04-2021 Triggers New Reopening Law

AY 2015-16 Reassessment Void as Post-2021 Notices Are Time-Barred

Section 148 Notices for AY 2015-16 Invalid Under New Regime

Cash Deposits Added as Unexplained Income Because Sales Bills Were Not Examined

No Proof of On-Money, ₹1.52 Cr Buyer Addition Deleted
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.
