#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.

Every error cannot be corrected under section 263: ITAT Chandigarh

Section 148A(d) Order passed without cogent or plausible reasons is invalid: HP HC

Unexplained Property Case Remanded: ITAT Orders Fresh Hearing

Delhi HC directs Larger Bench to decide retrospective applicability of provisions of section 149(1)(c)

Commerce Ministry Can Retrospectively Withdraw Industrial Park Benefits: Bombay HC

Only profit element embedded to cash deposited in bank should be brought to tax: ITAT Pune

Non-Compliance due to Overseas Employment & Family Care: ITAT Restores Case for Reassessment

ITAT Directs Re-Adjudication; Non-Payment of Advance Tax Not Sole Ground for Appeal Dismissal

Delay impliedly condoned if CIT(A) inspite of declining condonation has considered and decided matter on merits

ITAT remands unexplained money case; AO failed to specify transaction details

Reopening of assessment u/s. 148 for making fishing inquiry is not permissible under law

ITAT Quashes Reassessment: Reasons Based Solely on ADIT Information Invalid Under Sections 147/148

AWS Cloud Computing Service Receipt Not Taxable as Equipment Royalty: Delhi HC

Section 148 Notice quashed for Being Issued Beyond Time Limit for Income Below ₹50 Lakhs
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.
