#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.

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

Section 145(3) Rejection Remanded for Fresh Book Verification by Mumbai ITAT

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

ITAT Mumbai Upholds Reinsurance Deduction & 60% Software Depreciation for Insurer

Salary TDS May Eliminate Section 249(4)(b) Advance-Tax Requirement: ITAT Visakhapatnam

ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval, Penalty Deleted

Reassessment Notice Beyond SC-Protected Limitation Is Invalid: Allahabad HC

ITAT Varanasi Remands ₹1.04 Crore Cash Deposit Addition After Revised SFT

Reassessment Void for Absence of Mandatory Section 143(2) Notice: Gujarat HC

ITAT Mumbai Upholds Section 270A Penalty After Return Filed Only Following Reassessment Notice

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

ITAT Delhi Deletes ₹2.82 Crore Bogus Purchase Addition for Lack of AO Investigation

ITAT Hyderabad Quashes Reassessment for Section 148 Notice Issued on 1 April 2021

Telangana HC Quashes Reassessment Notices Sent After 31 March 2021 as Time-Barred
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.
