#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.

Husband’s Money, Wife’s Name – AO Missed Obvious- ITAT Ahmedabad Quashes ₹51.9 Lakh Addition u/s 69

Jurisdiction Failed: ITAT Voids Section 148 Notice Due to Wrong Authority Approval

Reassessment Quashed for Vague Reasons Based on Insight Data: ITAT Ahmedabad

Additions on Partner’s Capital & Unsecured Loans Sustained – ITAT Ahmedabad

Notice to Deceased Person Invalid – ITAT Delhi Quashes Reassessment

Uncorroborated Retracted Statements and Dumb Documents Insufficient for Tax

ITAT Kolkata: Reassessment Quashed – Reasons to Suspect Can’t Replace Reasons to Believe

ITAT Delhi Quashed Reassessments for Wrong Reasons, Time-Bar & Invalid Sanction

ITAT Delhi Quashes Reassessment for Mechanical Section 148 Notice & Wrong Assumption of Non-Filing

Bogus Loan Addition Deleted: ITAT Rejects Uncorroborated WhatsApp Chats & Statements

Reopening Barred by Limitation: ITAT Quashes 148 Notice for AY 2015-16 Post-TOLA

Reassessment Quashed: ITAT Invalidates Reopening Beyond 4 Years Without Material Non-Disclosure

Unexplained investment in house upheld – Loans from relatives not proved: ITAT Delhi

Reassessment Invalid If No Addition on Original Reason: ITAT Jaipur
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.
