#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.

Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B

Accommodation Entry Purchases Invite 100% Disallowance, Not Estimation

Kolkata ITAT Quashes Time-Barred Reopening for AY 2015-16

Notice by JAO After Faceless Scheme Invalid: Chennai ITAT Quashes Reassessment

DGIT (Inv.) Inputs Alone Can’t Justify Reopening: ITAT

Reassessment Falls on Threshold Error: Authority Lacked Power

Cash Deposits Explained – Protective Addition Deleted

Identity and Genuineness Established: ₹10 Lakh Addition Set Aside

No Trade, No Income – Broker’s PAN Error Collapses Addition

Section 151(ii) Violation Invalidates Late Section 148 Notices

PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE

AIR-Based Reopening Sends NRI Investment Case Back to AO

Bogus Commission to Shell Entity Taxable Under Section 68

Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
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.
