#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.

Profit Estimated as Safeguard; Bulk Cash Credit Addition Set Aside

Illiteracy and Notice Errors Save ₹2.61 Cr in ITAT Delhi Ruling

Section 148 Notice by Local AO Invalid Under 2022 Scheme

Section 148A Proceedings Invalid Outside Section 151A Framework

Revenue Appeals Fail as No Transfer of Risk and Reward Before Completion

Unsigned Sanction Fatal: Reassessment Proceedings Set Aside

Chennai ITAT Quashes Revision Section 263 for No Error in AO’s Assessment

Reassessment Notices u/s 148 & 142(1) Quashed for Being Beyond Scope of Section 151A

Natural Justice Violated: Section 148A(d) Order Invalidated

Section 148 Notice Invalidated for Genuine Non-Filing of Return

Reassessment Quashed for Lack of Opportunity to Reply to Section 148 Notice

Reassessment Quashed for Initiation Outside Section 151A Scope

Reassessment Quashed Because Section 151 Sanction Was Mechanical

Repaid Loans and Bank Entries Can’t Trigger Section 68
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.
