#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.

ITAT Deletes Addition on Alleged Shell Company Funds as AO Failed to Prove Transaction

Section 148 Reassessment Stayed Pending SC Verdict: HP HC

Tax Relief on Peak Credit: ITAT Accepts Source of Funds Proved by Group Entity Confirmations

ITAT Quashes Reassessment: Revenue’s Appeal Fails Because 148 Notice Invalidity was Unchallenged

Reassessment notice u/s. 148 quashed as being barred by limitation

Reopening must be on the same reason on which addition is made- ₹1.30 Cr Addition Deleted

Reassessment order in absence of notice u/s. 143(2) is bad-in-law

Notional Foreign Exchange Gain from year-end revaluation of a loan on capital account was not taxable income

Revenue Cannot Reopen Closed Cases on Previously Verified Share Capital

One Commission, Two Tax Demands? ITAT Says: Verify First – No Double Taxation

“Kalra Ji” on Loose Papers Not Enough: ITAT Deletes ₹1.2 Cr Addition for Lack of Evidence

No addition of ₹3.55 Cr addition u/s 68 in Accommodation Entry Dispute as there was genuineness of transaction

Section 56(2)(vii)(b) Addition Deleted: Why Pre-Amendment Law Applies to Property Booked in 2012

ITAT Mumbai Quashes Reassessment for Time-Barred Section 148 Notice
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.
