#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.

Redevelopment PAA Was Consideration for Surrender of Tenancy Rights: ITAT Mumbai

P&H HC Strikes Down Section 147A, Holds JAO Cannot Issue Section 148 Notice

Notice to Deceased Assessee Under Section 148 Is Null & Void: Bombay HC

Reassessment Quashed as Change of Opinion After Detailed Scrutiny: Bombay HC

ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval Beyond Three Years

Bombay HC Restricts Bogus Purchase Addition to 12.5% of Purchases

Penalties U/s 270A and 271B Deleted for Bona Fide Delay by ITAT Pune

Time-Barred Reassessment Quashed and Cash Deposits Restricted to 2% by ITAT Pune

Bogus Chapter VI-A Deductions Sustain Section 271(1)(c) Penalty: ITAT Pune

Section 151(ii) Approval by Wrong Authority Quashes Reassessment: Mumbai ITAT

ITAT Rajkot Deletes Section 271AAC Penalty on Estimated Addition

ITAT Mumbai Condones 442-Day Delay and Restores Appeal Under Section 249(4)(b)

Mumbai ITAT Quashes Bitcoin Reassessment for Invalid Section 151(ii) Approval

Reassessment Quashed for Invalid Section 151(ii) Approval by PCIT: ITAT Mumbai
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.
