#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.
Income Tax
Income Tax
AO Must Apply Three-Year Gross Profit Instead of Treating Sales as Bogus: ITAT Delhi
Income Tax
Income Tax
Reassessment based on direction of CIT(A) post period prescribed u/s. 149 cannot be sustained
Income Tax
Income Tax
Reopening u/s. 147 justified as third party statement is substantiated with tangible material
Income Tax
Income Tax
ITAT Deletes Interest Disallowance After Revenue Accepts Loan Genuineness
Income Tax
Income Tax
Faceless Regime Prevails: Reassessment by Jurisdictional AO Held Void
Income Tax
Income Tax
Suspicion Cannot Replace Proof: ITAT Mumbai Quashes ₹5.10 Cr Demonetisation Addition
Income Tax
Income Tax
Reassessment based on incorrect facts and without application of mind cannot be sustained
Income Tax
Income Tax
Speed Post is not equivalent to Registered Post for Section 148 notice service
Income Tax
Income Tax
Bombay HC Upholds 15% Profit Addition on Bogus Purchases – Rejects Full Addition
Income Tax
Income Tax
Cash Deposit Source Explained: ITAT reduces Rs. 10 Lakh Addition to 1 Lakh
Corporate Law
Corporate Law
Reopening Based on IDS Disclosure Invalid: Bombay HC Slams Revenue for “Abuse of Power”
Income Tax
Income Tax
ITAT Remands Case as AO Ignored Evidence Submitted Through Online Portal
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment – Borrowed Satisfaction from Investigation Wing Held Invalid
Income Tax
Income Tax
ITAT Sends ₹34.82 Lakh Bogus Purchase Case Back to CIT(A) for Fresh Hearing
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.
