#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.

Faceless Assessment Scheme Not Applicable to Issuance of Section 148 Notices: Gujarat HC

Notional Turnover ≠ Real Income: ITAT Sends F&O Estimate Back for Fresh Look

ITAT Allows Section 54 Deduction despite Registration Delay as Payments Made in Time

Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material

Notice Under Section 148 Quashed for Reassessment Without Tangible Evidence

No Fresh Material, No Reassessment: ITAT Quashes Section 148 Notice

Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid

ITAT Upholds Genuine LTCG Claim Despite Alleged Accommodation Entries

Reassessment Quashed Due to Unsigned 143(2) Notice: Mandatory Signature Requirement Ignored

Revenue’s Section 68 Challenge Rejected on Evidence and Repayment

Section 68 Addition Quashed for Violating Principles of Natural Justice

Unexplained Cash Credit Addition Deleted Due to Complete Loan Evidence

Format Matters: ITAT Says Invalid 143(2) Notice Vitiates Whole Proceedings

Capital Gain Proven with Full Documentation; Section 69A/69C Additions Deleted
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.
