#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.

AO Must Independently Apply Mind; Non-Application Vitiates Reassessment

Donations Misused for Personal Use Taxable Under Section 56(2)(x): ITAT Mumbai

Reassessment set aside as objections not dealt in accordance with GKN Driveshafts principle

Bogus LTCG Addition Set Aside Due to Lack of Tangible Evidence: ITAT Ahmedabad

Gujarat HC Quashes Reopening Beyond Four Years for Lack of Non-Disclosure & Borrowed Satisfaction

No Evidence of Cash Received Back for Purchases: HC Dismisses Revenue Appeal

Revision u/s. 263 quashed as assessment order not erroneous & prejudicial to revenue interest

Tax-Neutral Adjustment Between Interest Paid and Received Set Aside

Reassessment quashed in absence of tangible material proving PE in India

Notice issue against deceased person instead of registered legal heir not sustainable

Date of Intimation u/s. 143(1) Determines Limitation Period: Reassessment vs. Revision Issues

ITAT Upholds addition as assessee’s explanations for seized documents unsatisfactory

Section 147 Reassessment Unsustainable Due to Mismatch in Grounds & Disallowance

Reassessment u/s. 148 quashed as all necessary information already supplied: Gujarat HC
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.
