#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.

Section 148 notice not served: ITAT Restores Bar Council Case to NFAC

Addition u/s. 68 without considering revised gross receipts not sustainable

Transactions of shares shown as stock-in-trade cannot be treated as unexplained cash credit

AO Must Prove Non-Disclosure for Assessment Reopening Beyond Four Years

Delhi HC set aside Section 148 Notice Issuance Beyond Limitation Period

ITAT directs AO to Examine LTCG and Provide Fair Opportunity to Assessee

Delhi HC Quashes AY 2015-16 Section 148 Reassessment Notice

No Section 54B Deduction on Agriculture Land Purchased in Wife’s Name: ITAT Chandigarh

Cash Deposits Alone Create Reason to Suspect; Inquiry Needed for Reason to Believe

Clean Slate Policy: Delhi HC Quashes Income Tax Reassessment Post-IBC Plan

Reassessment Additions: ITAT dismisses Appeal as Assessee Opt for Vivad Se Vishwas

Lack of India PE Evidence: Delhi HC Quashes Income Tax Reassessment

No reassessment proceedings as the limitation period u/s 149 was expired

Section 12AA Benefit Applies Retrospectively if Assessment Pending on Registration Date
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.
