#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.

Tax Notice Quashed Because Claims Extinguished After Resolution Plan

Reassessment Notices Quashed for Lack of Jurisdiction Post-Faceless Scheme

Prior approval u/s. 153D vitiated as granted without application of mind

₹115 Cr Penny stock & Bogus loan Reassessment Quashed for Time-Barred Section 148 Notice

Section 148 Notice Without Jurisdiction Renders 263 Unsustainable

193-Day Delay Condoned: ITAT Says Don’t Deny Merits to Rural Assessee

ITAT Quashes ₹1 Cr Addition Under Section 148 on Penny Stock LTCG

No Inquiry, No Jurisdiction: PCIT Revision Under Section 263 Invalid

Addition Set Aside Because Crypto Trades Cannot Be Assumed Without Bank Evidence

PAN Mismatch Is Not Enough: Tribunal Orders Verification Before Treating Bank Deposits as Unexplained

Misapplied Circular 19/2017: Commercial Transaction Ignored – Tribunal Remands 2(22)(e) Addition

JAO Lacked Power Post-29.03.2022: ITAT Quashes 148 Notice & Entire Proceeding

No Evidence, No Relief -Appeal Condoned but Case Lost: Tribunal Upholds 147/144 Additions

Bogus Research Donation Claim Disallowed After CBDT Finds Misuse
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.
