#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.

Section 69A Addition Deleted for Excel-Sheet Entries Without Unexplained Money: Delhi ITAT

AO Cannot Reopen Assessment Concluded by Settlement Commission: SC

Bank Credits Recorded in Books Cannot Be Taxed Under Section 69A: Kolkata ITAT deleted ₹18.83-Cr Addition

Karnataka HC Quashes Reassessment Notice Where Same Income Faced Proceedings Against Partner

Karnataka HC Quashes Reassessment for Notices Sent to Secondary Email and Old Address

Section 28 Land Acquisition Interest Exempt Under Section 10(37): ITAT Delhi

Bogus Purchases: Section 69C Addition Restricted to ₹6 Lakh, Delhi ITAT

Section 153C Quashed for Failure to Show Bearing on Total Income: ITAT Delhi

Chennai ITAT Restores ₹1.47 Crore Cash Deposit Dispute for Fresh Examination

Unrelated Section 50C Addition Cannot Survive Failed Reopening Ground: ITAT Ahmedabad

Cash-Book Omission Cannot Trigger Section 68 Addition When Cash Sales Explain Source: ITAT Kolkata

ITAT Surat Restricts Unaccounted Purchase Addition to Profit Under Section 44AD

Rajasthan HC Quashes Section 148 Notice as Time-Barred and Issued by JAO

ITAT Delhi Quashes Assessment for Invalid Section 148 Notice Issued by Non-Jurisdictional ITO
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.
