#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.

Addition u/s. 68 based on suspicion and presumptions not sustainable: ITAT Surat

NRI Property Purchase: Income Tax Reassessment Quashed for lack of basis

Reopening u/s. 148 based on Supreme Court judgement untenable: Madras HC

ITAT Quashes PCIT Order, Cites Lack of Inquiry and Jurisdictional Error

Properties cannot be attached indefinitely without subsequent steps to resolve the matter: Delhi HC

Section 10(23C) exemption cannot be denied for Filing of ITR-5 instead of ITR-7

Anonymous Donations to Sai Baba Sansthan Trust Not Taxable Under Section 115BBC: ITAT Mumbai

Developer Eligible for Section 80-IA Deduction for Government Contracted Development Work

Non-issuance of Section 143(2) notice invalids Section 143(3) Scrutiny Assessment: ITAT Raipur

Section Addition needs to be allocated between joint beneficial owners: ITAT Raipur

Reassessment u/s. 147 based on change of opinion without any fresh material not sustainable

Reassessment quashed as it was based on information fully examined during earlier reassessment

MD’s absence & holidays: ITAT Cochin Orders CIT(A) to Condone Delay

No Penalty U/S 271(1)(b) for Non-Compliance During Covid-19 Due to Reasonable Cause
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.
