#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.

No Revision Without Error: ITAT Rejects Section 263 Action

Assessment Framed on Deceased Assessee Is Void Ab Initio

Reassessment Quashed for Ignoring Objections to Reopening

Reassessment Notices Beyond Surviving Time Quashed by High Court

Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C

Section 69C Addition Restricted to Estimated Profit of Small Trader

Addition Set Aside for Lack of Cross-Examination Opportunity

Reassessment Quashed for Wrong Approval Under Section 151

Reopening Quashed for Non-Supply of Material Relied Upon in Reasons

Section 40A(3) Disallowance Set Aside in Invalid Reassessment

Reassessment Upheld Because Third-Party Excel Data Indicated Escaped Income

Bogus Share Trading Loss Held Speculative, Set-off Denied

Accrued MACT Interest Cannot Be Taxed When Award Is Under Appeal

Reassessment After Four Years Invalid for Change of Opinion: ITAT Chennai
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.
