#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.

Ex-Parte Dismissal Set Aside: ITAT Kolkata Restores Appeal on Rs. 96.44 Lakh JDA Capital Gain Issue

Reopening Based on Suspicious Transaction Report Invalid Without Corroboration: Calcutta HC

Reassessment Notice Issued on 31.03.2021 but Served on 01.04.2021 Quashed by Gujarat HC

No addition On mere Money Declaration by Builder Without Independent Evidence

ITAT Allows Section 80P Deduction on Bank FDR Interest to Co-Op Society

ITAT restores hotel assessee’s reassessment case to AO for fresh review

Income from revocable trust was taxable in settlor’s hands and not in hands of Trust

Reopening of Assessment for AY 2015-16 Quashed by ITAT Kolkata

Assessment order on surrendered PAN constituted justifiable cause- ITAT Condones 607-Day Delay

Failure to file return u/s. 139(1) doesn’t constitute under-reporting within section 270A(2)(b): Penalty deleted

ITAT Chennai Quashes Reassessment which was Based on mere Audit Objection

Addition towards unexplained out of books cash transaction without cogent evidence cannot be sustained

Reassessment notice quashed as faceless procedure not followed

Addition u/s. 43CA quashed as stamp duty and agreement value difference is less than allowable limit
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.
