#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.

Dead Firm, Live Notice: ITAT Rajkot Quashes Reassessment Against Non-Existent Entity

Reassessment u/s. 147 based solely on change of opinion is impermissible

Income Tax Order Without Personal Hearing Liable to Be Quashed: Gujarat HC

No Addition in Completed Years Without Incriminating Material in Search Assessment

Power of Attorney Holder Not Liable for Capital Gains: ITAT Rajkot

ITAT remanded matter for verification of submitted documents in case of unsecured loans without PAN

Reassessment notice u/s. 148 quashed as issued after expiry of limitation period prescribed u/s. 149

Delhi HC Quashes Reassessment as Second Section 148 Notice was Time-Barred

Penny Stock Addition Deleted: ITAT Voids Section 153A Assessment Without Incriminating Material

Rs.1.02 Cr Addition Deleted as Loan Was Genuine & Used for Business Repayment

Entire ALV Cannot Be Assessed on Partially Let Out Property: ITAT Delhi

“ITAT Kolkata Quashes Reopening for AY 2015-16: TOLA Extension Not Applicable

Bogus LTCG on Penny Stock: ITAT Ahmedabad Upholds Addition

15% Deduction under Section 11(1)(a) Applies to Gross Receipts, Not Surplus: ITAT Pune
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.
