#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.

PAN jurisdiction in ITBA is of no consequence without transfer order passed u/s. 127

ITAT Ahmedabad Upholds Reopening on Surrendered PAN

Mandatory approval required from Higher Authority for issuing notice u/s 148 after expiry of 3-Year Limitation

Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai

Madras HC Upheld Ex Parte Reassessment Order Due to Non-Response to Notice

Only Profit on Bogus Purchases Taxable – Full Disallowance Unjustified: ITAT Mumbai

Mechanical Approval Under Repealed Section Invalidates Reopening: ITAT Delhi

Bogus Purchase: ITAT Quashes 271(1)(c) Penalty as Specific Limb not Mentioned

Extrapolation cannot be done to assume income without any cogent material

ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29

Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO

ITAT Upholds 5% Income Estimation on Accommodation Entry Transactions

Bogus Purchases Allegation Unexamined- ITAT Orders De Novo Adjudication

AO Cannot Ignore Correct DVO Valuation, ₹9.87 Cr Section 69B Addition Deleted
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.
