#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.

75-Day Delay Condoned as Assessee Relied on Negligent Consultant; 144 Order Restored

Entire ₹11 Lakh Cash Deposit Addition Deleted on Full Explanation

Reassessment Declared Void as AO Skipped Mandatory Section 143(2) Notice

LTCG not Triggered Without Registered JDA & Statutory Approvals: ITAT Visakhapatnam

ITAT Remands CIT(A) Order for Non-Speaking Decision on 54/54F & Net Consideration

Loans Repaid – Section 68 Cannot Apply: ITAT Kolkata

ITAT Orders AO to Examine Additional Section 54B Claim Omitted in Return

Reopening Quashed – Reasons Based on Wrong Facts Mechanical 151 Approval; Rule-27 Legal Ground Allowed

Commission Rationalised to 0.40% on Sales/Purchases & 0.50% on Loans by ITAT Mumbai

Appeal Restored as Email Mismatch Led to Non-Compliance and Ex-Parte CIT(A) Order

Penny Stock Allegations Rejected: ₹1.25 Cr & ₹1.53 Lakh Additions Deleted

Low Income of Investors Cannot Trigger Section 68 Addition: ₹3.32 Cr Deleted

Automated Allocation Mandatory for Income Tax Reassessment Notices: Jharkhand HC

Gujarat HC Quashed Section 148 Order for Non-Compliance with 135A Verification
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.
