#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.

Unexplained Investment U/S 69A: ITAT Remands Plot Purchase Addition for Factual Verification

TDR Sale Bank Credits: ITAT Rejects Books, Applies 12% Profit Rate

Bogus Entry Addition Deleted: ITAT Voids ₹78 Lakh Addition U/S 68 Due to Genuineness Established in Precedent Cases

Department Knew the Assessee Was Dead – Still Issued Notice! Tribunal Strikes Down Reopening

Assessment Crumbles as AO Ignores Faceless Mandate- Jurisdictional AO Has No Power to Reopen Post March 2022

Search Assessments Quashed: ITAT Rules Section 153D Approval Invalid for Mechanical ‘Rubber Stamp’ Use

Reassessment Quashed: ITAT Rules Wrong Approval Invalidates Bogus LTCG Reopening Beyond 3 Years

Bogus LTCG Addition Deleted Under Section 153C: Search Assessment Cannot Rest on Non-Incriminating Evidence

ITAT Restores ₹22.01L Bank Deposits to AO After Ignored Affidavits & Sale Deeds

School Fees Treated as Unexplained Income? ITAT Bangalore Orders Fresh Examination

Share application money Addition Quashed Due to Absence of Incriminating Material

Section 148 Notice Void Ab Initio if Issued by Non-Faceless Officer: ITAT Hyderabad

ITAT Jaipur Quashes Time-Barred Reassessment for Lack of Proper Section 151 Sanction

Delhi HC Quashes Reassessment for Lack of Proper Sanction
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.
