#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.

Capital Gains Appeal Revived Due to Improper Rejection on Limitation

Reassessment Upheld Because Return Was Filed on Day of Assessment

Delhi HC Upheld Reassessment Notice Despite Faceless Regime Objection

₹1 Crore Commission Addition Rejected for Mere Suspicion

Assessment Quashed for Ignoring Binding DRP Directions

Loan Addition Deleted Because Amount Was Repaid in Same Year

Reassessment Quashed Because Notices Were Issued to a Dead Person

Reassessment Quashed for Breach of Proviso to Section 147

ITAT Mumbai Rejected Section 50C Due to Flawed Valuation of Tenanted Property

Final assessment order u/s. 143(3) quashed as passed beyond time prescribed u/s. 153(4)

ITAT Delhi Quashed Reassessment For Wrong Assumption of Facts

Reasons First, Notice Later: Illegal Reassessment Quashed

Reasons Must Precede Section 148 Notice, Reopening Quashed

Sales Accepted, Purchases Can’t Be Bogus Under MVAT Alerts
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.
