#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.

AO Cannot Reopen Old Assessments Based on Future Amendment Banning Goodwill Depreciation Without ‘Reasons to Believe

ITAT Luncknow directed CIT(A) to re-consider condonation as delay of 4 days erroneously calculated as 551 days

Reassessment order passed without disposing objection raised by assessee not sustainable

Approval accorded u/s. 153D in mechanical manner is unsustainable: Delhi HC

Corporate non-existence precludes assessment proceedings against a dissolved entity

Addition of Unexplained Cash Deposit was sustained at 25% on basis of reasonable estimate

Unsecured Loan Addition Deleted as Loans Accepted & Repaid in Same Year: ITAT Jaipur

Delhi HC Upholds Reassessment Notice Despite Initial Notice Addressed to Defunct Entity

Addition u/s. 69 towards unexplained investment deleted as source duly explained

AO doesn’t possess jurisdiction to tax any other income in reassessment order

Reopening under section 147 without tangible material is invalid: ITAT Chennai

No Transfer Under Section 2(47) for Immovable Property Contract Without Consideration

Allahabad HC Quashes Section 154 Orders for Laconic Reasoning, Natural Justice Breach

Bombay HC Quashes Reassessment Notice for Section 151 Approval without mind application
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.
