#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.

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

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

No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted

Repayment Breaks the 68 Chain: ITAT Mumbai Deletes ₹1 Cr Loan Addition

Inter-corporate Funding for Business Needs Cannot Trigger Deemed Dividend

Severe Handicap, Wrong Advice Ex-Parte Orders – ITAT Restores Cash-Deposit Case to AO

Escapement Below ₹50L: ITAT Quashes 148 Notice Issued After 3 Years

Reopening Beyond 3 Years: ITAT Quashes 148 Notice Approved by Wrong Authority

Section 148 on Dead Person: ITAT Quashes Reopening & Entire Assessment as Void

Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)

Bogus Purchase Disallowance Limited to 6% Due to Genuine Sales

ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case

Tribunal Deletes ₹2.14 Crore Addition Due to Invalid Pre-Notification NFAC Action

Bombay HC quashes Income Tax Notices Due to Approved Resolution Plan
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.
