#Section 148
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Mere Partner’s Unpaid Interest & Remuneration Cannot Justify Reopening: Gujarat HC

Section 13 Violations Cannot Bar 12AB Renewal at Registration Stage: ITAT Delhi

Bombay High Court Quashes Reassessment for Five-Day Section 148A(b) Notice

Gift from Mother-in-Law Out of Encashed FDs Cannot Be Brushed Aside on Suspicion: ITAT Agra

JAO vs FAO: Section 147A Faceless Reassessment Case-Law Timeline

Section 147A Struck Down: JAO–FAO Controversy Returns to Supreme Court

AO Must Dispose Reopening Objections Before Reassessment: ITAT Mumbai

ITAT Mumbai Orders Fresh Review of ₹1.95 Crore Cash Deposits

Capital Gains JDA Dispute Governed by C.S. Atwal: Punjab & Haryana HC

ITAT Bengaluru Deletes Rental Income Addition and Shifts JDA Capital Gains to 2005-06

Section 148 Return Cannot Support Fresh Section 11 Exemption Claim: ITAT Chandigarh

ITAT Rajkot Quashes Reassessment Where Joint Property Investment Was Not Properly Attributed

Delhi HC Quashes Reassessment for Sanction by Incompetent Authority under Section 151

Raipur ITAT Restricts Section 272A(2)(e) Penalty to Section 139(4) Filing Period
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.
