#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.

Non-Speaking Order Set Aside – ITAT Sends ₹7.26 Cr Capital-Gain Dispute Back to CIT(A)

Tribunal Upholds JAO Reassessment Despite Faceless Procedure Requirement

Section 68 Cannot Apply When No Credit Exists: Tribunal Rejects ₹49.98 Lakh Allegation

Commission-Based Business Proven: Tribunal Rejects Section 44AD and Upholds 5% Profit Rate

₹3.32 Cr 69A Addition Remanded as Legal Grounds Not Examined

Rural Land Claim Fails – ITAT Confirms Rs. 2.92 Cr LTCG Addition

LTCG on JDA Year Reopened: Tribunal Sends Case Back for Proper Verification

ITAT Dismisses Rs. 24 Crore Additions Over Third-Party Documents

Faceless Procedure Mandatory for Central and International taxation Charges

Invalid Notice, Wrong Remand Report & PAN Errors: ITAT Orders Fresh Assessment

JAO cannot Sections 148A & 148 Notices Post–Notification 18/2022

Tribunal Rejects Reopening Triggered by Irrelevant Information

AO Cannot Blow Hot & Cold—TDR Allowed; Penalty Deleted; Interest Disallowance Gone

Assessment Quashed Due to Unsigned Notices Under Sections 148/148A
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.
