#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 Jaipur Quashes Reassessment as Notice u/s 148A(d) Issued Beyond Limitation

ITAT Jaipur Deletes ₹6.26 Cr. Addition u/s 68 on Sub-Contract Receipts – Double Taxation Avoided

ITAT Chennai Quashes Reassessment: Section 148 Notice by JAO After 29.03.22 Invalid

Reassessment Invalid If Approval Taken from PCIT Instead of JCIT: ITAT Mumbai

Rajasthan HC Quashes Tax Reassessment Notice Issued by Jurisdictional AO

Section 148 Notice Time-Barred, Reassessment Void Ab Initio: ITAT Delhi

Unreal Interest Income Cannot Be Taxed – ITAT Delhi Deletes ₹3.60 Cr Addition

Joint Property Bought by Husband, Entirely His Investment: ITAT Deletes Addition in Wife’s Hands

ITAT Pune Deletes Disallowance for Salary & Partner Remuneration paid in Cash

Rajasthan HC Quashes Section 148 Tax Notice Issued by JAO, Citing Precedent

Penny Stock Case: Reassessment Notice u/s 148 Issued by JAO Held Invalid

Reassessment Against Struck-Off Company Void-Ab-Initio: ITAT Ahmedabad

ITAT Delhi Quashes Assessment Passed on Non-Existent/Dissolved Company

Reopening Notices for AY 2015-16 Issued After 01.04.2021 Are Invalid & 148A(b) Notice giving less than 7 days is invalid: Karnataka HC
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.
