#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.

ITAT Sets Aside CIT(A) Order on Cash Deposits, Directs Fresh Review with AO Input

ITAT Confirms Section 69 ₹4.1 Crore Addition for Unexplained Investment

HC Quashes IT Notices, Remits Case Over Non-Service to Singapore-Based Assessee

MMT Wins: Delhi HC Quashes Time-Barred Income Tax Reassessment Notice

ITAT Restores ₹30.91 Cr Unexplained Investment addition Case for Fresh Assessment

Gujarat HC Upholds Reopening Based on DGCEI Information Indicating Sale Suppression

Reopening valid if AO Receives Prima Facie Bogus Transaction Info Post-Assessment

Addition u/s. 69A towards on-money transaction without any concrete evidence is deleted

Reassessment u/s. 148 without any tangible material is liable to be quashed

Reassessment u/s. 147 initiated based on subsequent information upheld: Bombay HC

Challenge against order u/s 148A was not maintainable under Article 226 without exceptional grounds

ITAT Bangalore Quashes Reassessment Over Procedural Flaws in New Framework

Reassessment order u/s. 148A(d) beyond scope of notice is not sustainable: Delhi HC

No Penalty for Audit Delay Due to Partner Death: ITAT Cochin
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.
