#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 Condones 163-Day Delay and Remands Section 69A Assessment for Fresh Adjudication

153C Notice Quashed as Deemed Search Date Fell After Cut-off: Delhi ITAT

Section 69 Addition Unsustainable After Primary Loan Evidence Furnished: ITAT Delhi

Cash Belonging to Another Assessee Refundable After Tax Adjustment: Delhi HC

Wrong Section 151(ii) Authority Vitiates Reassessment: ITAT Mumbai

₹1.44 Crore Cash Deposits Claimed as Cycle Sales: ITAT Orders GST/VAT Record Verification

Reopening u/s 148 Quashed for Borrowed Satisfaction: Gujarat High Court

Section 68 Cannot Turn Both Loan & Repayment Into Income: ITAT Mumbai

ITAT Mumbai Quashes Reassessment for Borrowed Satisfaction Based on Investigation Wing Information

ITAT Chennai Quashes Section 263 Revision Over Earlier-Year Lease Advances

ITAT Mumbai Deletes Section 68 Addition Based on Already Disclosed Commodity Profit

No Passport Needed for Every Dollar: ITAT Accepts Foreign Cash Savings, Deletes ₹30 Lakh Addition

Reopening U/s 148 Beyond Six Years Quashed: Silk-Waste Trader’s Appeal Allowed

No 8% Profit Estimate Without Rejecting Audited Books U/s 145(3)
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.
