#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.

Single Satisfaction Note under Section 153C for Multiple Years is invalid: Karnataka HC

Revision u/s. 263 based on audit objection impermissible: ITAT Chandigarh

ITAT Deletes ₹8.01 Crore Section 68 Addition on Penny Stock Transactions

Bombay HC Quashes Tax Notices Due to Address Issue, Grants Fresh Opportunity

Addition under Faceless Assessment Scheme without issuance of notice not sustainable

Re-opening u/s. 147 quashed as not based on tangible material: Madras HC

IBC Plan Prevails Over Income Tax Reassessment: Calcutta HC

Change of Opinion without New Material: ITAT Raipur Quashes Reassessment

Addition of income which has escaped assessment sustained even if not specifically mentioned in re-opening order

Section 147/148 Proceedings Not Permissible During Pendency of Section 154 Proceedings: SC

Section 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur

Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable

Non-filing of Form 10B cannot be reason to deny benefit u/s. 11: ITAT Delhi

Reassessment Under Section 147 Invalid When Based on Search Findings
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.
