#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.

ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions

Delay in Filing Appeals Condoned Despite Massive Additions and Penalty

Capital Gains Addition Set Aside for Denial of Fair Opportunity

DRP Route Cannot Extend Statutory Time Limit Under Section 153

Section 263 Revision Quashed as Penny Stock LTCG Was Examined & AO Took Plausible View

Delay before CIT(A) not fatal: ITAT restores reassessment to AO for fresh adjudication

Reopening Beyond 4 Years Quashed for No Failure Allegation

Bogus LTCG Allegation Fails Due to Lack of Proof of Manipulation

ITAT Allows Additional Evidence in ₹1.11 Cr Cash Deposit Case of Widow

8% Presumptive Profit Upheld Where No Books Maintained: ITAT Chennai Backs CIT(A)’s Estimation

Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed

ITAT Delhi Quashes Reassessment Over Missing Section 143(2) Notice

Wrong Email, No Hearing: ITAT Delhi Revives CGHS Appeal & Orders De Novo Assessment

No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
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.
