#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.

Faulty Chronology of Notices Vitiates Appellate Order

Reopening Notice by JAO Invalid After Faceless Scheme

Digital Illiteracy Held Valid Ground to Condon Appeal Delay

Section 148A and 148 Notices Quashed for Breach of Mandatory Faceless Procedure

Interim Compensation Not Taxable Until Final Court Settlement

NFAC Order Quashed for Casual and Non-Application of Mind

Limitation Runs From Statutory Reply Period, Not Actual Reply Date

Non-Compliance Alone Can’t Justify ₹12 Lakh Cash Addition

Property Sale Deductions Get Second Chance: Capital Gains Recomputed

Approval for One Issue, Reopening for Another Is Legally Fatal

Commission @0.15% Reflects True Income in Entry Operations

Allotment Date Governs Stamp Value Under Section 56(2)(x)

No Addition, No Revision: PCIT Action Fails for Want of Error and Prejudice

Accepted Project Revenue Confirms Genuineness of Related Purchases
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.
