#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.

Entry Operator Statement Is No Evidence Without Fair Hearing

Bogus Purchase Addition Fails When Sales Are Accepted as Genuine

No Valid 153C Jurisdiction, No Power Under Section 263

Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16

Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report

No Corroboration, No Tax: Diary-Based Search Additions Deleted

Penalty Deleted After Quantum Remand for Lack of Proper Hearing

Reassessment Quashed as U/s 148 Notice Issued After TOLA Time Limit

Reassessment Quashed Due to Invalid Section 148 Notice

Provision of interest on loan from state government being ascertained liability cannot be disallowed u/s. 37

Section 148 Notice Invalid as PCIT Approval Failed After 3-Year Limit

Split Jurisdiction Breaks Reassessment, U/s 147 Order Quashed

Audit Objection Can’t Reopen Past Assessment, U/s 148 Notice Quashed

Late by Days, Lost for Years: Time-Barred 148 Notice Quashed
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.
