#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.

Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar

Belated U/s 148 Return Costs Assessee: 1% NP Estimation Upheld

Agent Collections vs Own Sales—Hyderabad ITAT Remands 69A Addition for Fresh Verification

Section 69A Addition of ₹1.86 Cr Set Aside for Lack of Verification of College Fee Collections

Entire Share Sale Proceeds Can’t Be Taxed as Capital Gains: ITAT Visakhapatnam

Cash Labour Payments Cannot Be Disallowed on Guesswork: ITAT Pune

No Concurrent Jurisdiction Between FAO and JAO Under Reassessment Law: ITAT Visakhapatnam

Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice

No Hearing, No Finality: ITAT Restores 69 Addition in Reassessment to AO

Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy

ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons

Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi

SC Dismisses Reopening Challenge as Mere Change of Opinion Without Fresh Material

Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
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.
