#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.

ITAT Sets Aside Ex-Parte NFAC Order, Remands ₹2.25 Cr Cash-Deposit Addition for Fresh Hearing

Faceless Means Faceless: JAO-Issued 148 Notice Invalid, Says ITAT Hyderabad

Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion

Benami Allegation Entangled – Double Taxing Same Investment Impermissible

Section 147 Bogus Purchase Addition Deleted; Tribunal Upholds GST Records

Reopening Dies Twice: ITAT Hyderabad Quashes 148 Notice for Limitation Wrong Approval

ITAT Rajkot: Wrong Sanction & Late 148 Notice Void Reassessment

Portal Date vs Notice Date: ITAT Orders Fresh Hearing on Legality of Reassessment Notice

Reopening Quashed as Original Reason for 147 Fails – No Other Additions Can Survive

JAO cannot issue Section 148 notices when faceless mechanism applies: AP HC

Revision Fails: PCIT Cannot Invoke 263 Without Making the Very Enquiry He Says AO Missed

Under-Reporting Penalty- AO Didn’t Decide Form 68 in Time: ITAT Deletes 270A Penalty

Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals

ITAT Hyderabad Deletes ₹17.55 Lakh Penalty: No Under-Reporting in Accepted 148 Return
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.
