#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.

Section 148A Proceedings Cannot Cure Invalid Old Reassessment Notice

Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted

Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT

Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits

Mechanical Dismissal Fails as CIT(A) Skips Speaking Order

Bombay HC Quashed Reopening After Four Years Due to Change of Opinion

Reassessment Quashed for Change of Opinion on Promotional Expenditure

Reassessment Quashed Due to Change of Opinion After Scrutiny

Reassessment Quashed Due to No Failure to Disclose Material Facts

Reassessment Quashed Due to Change of Opinion on Share Capital Scrutiny

Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit

JAO-Issued Section 148 Notice Held Void Under Faceless Scheme

Reassessment Quashed Due to Limitation After Supreme Court Time Exclusions

Reopening Beyond Three Years Invalid Without PCCIT Approval: ITAT Amritsar
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.
