#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 148 Notice by JAO Quashed, Faceless Assessment Applies from Notice Stage

Reassessment Quashed u/s 151 for Wrong Authority Beyond 3 Years

Cash Deposit Linked to Property Sale: ITAT Sends Matter Back for Fresh Examination

Reassessment Quashed – Section 151 Approval Held Mechanical; No Application of Mind by PCIT

Quashed Reassessment: Borrowed Info & Sec 151 Approval Invalid

ITAT Deletes Section 69A Addition for Bank Deposits from Liquor Receivables

ITAT Quashes Reassessment for Penny Stock Loss Lacking Direct Nexus

ITAT Quashes Section 148 Notice Beyond 3 Years for Wrong Section 151 Approval

Bombay HC Quashes Reassessment as Section 148 Notice Issued to Non-Existent Entity

Unexplained investment addition relying solely upon unverified excel sheet and loose sheet cannot be sustained

Reopening of assessment for wrong year is illegal and unsustainable

Transfer order u/s. 127 made without serving notice upon assessee is invalid and inoperative

ITAT Quashes Reassessment After 3 Years for Invalid Sanction

Tribunal Deletes ₹10.84 Cr Addition: Proper Sale Proceeds Ignored, Verified Loans Misread
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.
