#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.

Delhi HC Confirms Concurrent Jurisdiction of JAO and FAO for Section 148 Proceedings

No Exclusive Right for Faceless AO: Delhi HC Reiterates Dual Jurisdiction Under Section 148

ITAT Delhi Partly Allows Jeweller’s Appeal: ₹50 Lakh Bogus Sale Addition Upheld

Jurisdictional AO Cannot Issue Notice u/s 148 After Faceless Mandate: ITAT Delhi

ITAT Ahmedabad Quashes Reassessment Based on Unverified Vague Portal Data

Assessee Must Use Appellate Remedy, Not Writ, Against Income Tax Notices: Delhi HC

Fully Explained Gift From Daughter Not Taxable as Unexplained Cash Credit

Penny Stock Business Loss Cannot Be Treated as Bogus LTCG/STCL: Revenue Appeal Dismissed for Low Tax Effect

ITAT Chennai Remands Case on Depreciation Claim for Goodwill Arising from Amalgamation

No Section 68 Addition as Penny Stock Transactions Did Not Yield LTCG

SC Disposes Revenue Appeal Against Reassessment Notice Quashing

Reassessment Notice Invalid If PCIT Approval is Ritualistic & Mechanical: ITAT Delhi

Reassessment proceedings u/s. 147 cannot be sustained in absence of valid service of notice

Rs. 3.50 Cr Bogus Loan Addition: ITAT Delhi Quashes Reassessment Over Wrong PAN & Mechanical Approval
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.
