#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.

Re-assessment merely based on Client Code Modification is invalid: ITAT Ahmedabad

Addition for bogus purchases invalid if books not rejected & sales accepted

Reassessment After 4 Years on Existing Facts is Invalid: ITAT Mumbai

Reassessment notice for AY 2016-17 issued on 15.04.2024 held invalid by Delhi HC

ITAT Ahmedabad Remands 26AS Mismatch Case to AO to Reconcile Difference

HP HC Stays 148 Reassessment Notice Due to Pending SC Case

Share Sale to Alleged Shell Firms Not Accommodation Entry: ITAT Jaipur

ITAT Quashes Reassessment as No Addition on Original Issue & Allows 80P Deduction despite unfiled Return

Reassessment notice u/s. 148 quashed as approval from specified authority not obtained

Dismissal of appeal by CIT(A) due to non-prosecution without deciding it on merit not lawful

Reopening u/s. 148 quashed as tantamount to change of opinion: ITAT Surat

Addition u/s. 153A not sustained in absence of incriminating material found during search

Deduction u/s. 80P(2) admissible to Regional Rural Banks: ITAT Chennai

₹3.65 Cr Cash Deposits: ITAT Finds No Live Link, Sends Case Back 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.
