#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.

Reassessment Upheld but Additions Fail: ITAT Deletes All Disallowances for Lack of Evidence

ITAT Delhi Quashes Section 263 Revision for Introducing New Issues Without Notice

ITAT Kolkata: TDS Disallowance Remanded, Intermediary Payments to Be Examined

Reassessment Notice Quashed: ITAT Mumbai Follows Vodafone Idea Ruling on Invalid Sanction

ITAT Delhi Gives Fresh Chance to Prove Loan Withdrawals as source of Cash Deposits

ITAT Delhi Quashes Reassessment – Section 148 Notice Held Time-Barred

Section 143(2) Notice by ITO invalid as income exceeded ₹20 lakhs; jurisdiction lies with ACIT/DCIT

ITAT Upholds Reopening but Deletes ₹9.5 Crore Addition After Property-Wise Verification

AO Cannot Exceed Section 151A Authority, Reassessment Notices Quashed

Reassessment Collapses Without 143(2) Notice: ITAT Pune Sends Cash Deposit Case Back to CIT(A)

‘Seven Days Means Seven Days’: Karnataka HC Quashes Reassessment Notice for Procedural Haste

Reassessment Quashed: Karnataka HC Rules AO Exceeded Jurisdiction Under Section 151A

Reassessment Quashed: AO Lacked Jurisdiction Under Faceless Regime Section 151A

Re-assessment Quashed as Notice Issued by PCIT instead of Principal Chief Commissioner
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.
