#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.

Gross Profit Addition Deleted Because Tag Price Is Not Actual Sale Price

Ex-Parte Section 69A Addition Set Aside for Lack of Verification of Agency Role

Settlement applications held valid as Finance Act not in force before March 2021

Delhi HC on Reassessment Validity: AO to Examine Surviving Limitation

Section 147 Proceedings Invalid Due to Limitation, ₹3.34 Cr Addition Dropped

Section 144C doesn’t extend outer time limit: ITAT Hyderabad quashes TP final order as barred by limitation

Bombay HC Quashes Reassessment and Notices as Illegal and Arbitrary

Reassessment Quashed as Notice Was Not Served on Registered Email

JAO lacked jurisdiction to reopen assessments after 29.03.2022: Telangana HC

Cash-Basis Professional Can’t Be Taxed on Mere 26AS Entries; ITAT Deletes Addition

ITAT Rejects Revenue’s Addition Based Only on Third-Party Statement

Section 148 Notice Issued After Limitation Period Declared Invalid

Invalid Sanction Kills Reopening: ITAT Says PCIT Cannot Replace JCIT Under Old Section 151(2)

276CC Prosecution: HC Upheld Income Tax Dept Notices Under Section 91 Cr.P.C.
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.
