#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 Mumbai Sends Back NRI Case Over Non-Service of Section 148 Notice

ITAT Pune Remands Assessment & Penalty for Joint Bank Cash Deposit

Reopening of Assessment Invalid as Land Deal Belonged to Year of Presentation for Registration

Commercial Tax Dept was secured creditor u/s 52 of IBC; assessee purchaser was directed to recover its cost from other creditors

CIT(A) order was upheld in allowing depreciation and expenses on retention money and amount spent on club and entrance fees

ITAT Allows Reassessment of ₹50 lakh property purchase Addition

Deduction u/s. 80P(2)(d) admissible on interest received from Kanchipuram Central Co-op. Bank

Ex-parte order sustaining addition u/s. 69A restored back as notice sent to old e-mail

ITAT Ahmedabad Remands Capital Gain & Section 50C Addition for Fresh Verification

Reopening Beyond Three Years Without Sanction Void ab Initio: ITAT Mumbai

Tax Consultant Error: ITAT Rajkot Reduces Section 271(1)(b) Penalty on Assessee

Re-assessment u/s. 148 quashed as sanction provisions u/s. 151(ii) violated

No Second Innings for Revenue – Reassessment Beyond Limitation Void ab initio

ITAT Condoned Delay, Restores ₹4.63 Cr Cash Deposit Case for Fresh Hearing
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.
