#Section 148
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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

Mechanical Approval with Vague and Scanty Reasons is invalid: ITAT Kolkata

Passing of order u/s. 148A(d) without granting adjournment for furnishing reply is untenable

Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi

Re-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice

Reassessment Beyond Four Years: Failure to Disclose Material Facts is Essential – Bombay HC

ITAT Remands Case with Penalty Due to Lack of Awareness of faceless proceedings

ITAT Hyderabad Directs CIT(A) to Reconsider ₹3.56 Cr Undisclosed Transactions

Section 44AD Applies to Retail Business; Gross Deposits Taxable at 8% as Net Profit

Reassessment Unjustified If Assessee Uninformed of Bogus Entity in SCN: Delhi HC

ITAT Pune Remands ₹1.04 Cr Unexplained Cash Case to CIT(A)

Addition merely based on loose paper and documents not sustainable
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.
