#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.

Satisfaction Based on AO’s Rationale Adequate Under Section 151: Patna HC

No addition sustains if addition based on which reasons recorded for reopening got deleted

TDS credit as reflected in Form 26AS is allowable: ITAT Raipur

ITO doesn’t have jurisdiction to issue notice to NRI: ITAT Chandigarh

Order passed by CIT(A) without considering adjournment request not tenable: ITAT Raipur

Tax Consultant Change: ITAT Accepts Late Appeal

ITAT Pune Sends Capital Gains Assessment Back to AO in Development Agreement Dispute

CBDT Instruction No. 03/2017 followed by partly allowing cash deposit during demonization

Tax Audit Provisions Inapplicable to Fictional Income Under Sections 68 to 69D

HC Quashes Reassessment Proceedings: No Evidence of Escaped or Taxable Income Found

HC Quashes Reassessment Notice & Order Due to Variance in Allegations & Lack of Fair Opportunity

Madras HC directed to challenge assessment and rectification order before CIT(A)

Reassessment u/s. 148 is invalid if based on borrowed satisfaction: ITAT Hyderabad

Section 148 Reopening unsustainable as material facts fully & truly disclosed: Madras 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.
