#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 Quashes Time-Barred Reassessment Despite Non-Cooperation; ₹5,000 Cost Imposed

Gujarat HC Quashes Section 148 Notice Issued Against Deceased Assessee

ITAT Rajkot Quashes Reassessment for Lack of Tangible Material & Unsigned Approval

Penny-Stock Label Cannot Replace Bank and Demat Verification: ITAT Mumbai

WhatsApp Chats Alone Cannot Justify Sections 69A/69C Additions: ITAT Mumbai

ITAT Bangalore Allows TDS Credit and Refund in Return Filed Under Section 148

Reassessment Quashed as Section 148A(b) Reply Time Was Inadequate: ITAT Ranchi

Seven Clear Days Mandatory for Section 148A(b) Notice: ITAT Ranchi

Seven Clear Days Mandatory for Section 148A(b) Notice: Jharkhand HC

No Bills Does Not Mean No Building—ITAT Restores Section 54F Claim

Gujarat HC Quashes Reassessment for Denying 7 Days under Section 148A(b)

Wrong Sanction, Facts & Double Addition Sink ₹1,053 Crore Reassessment

ITAT Rejects Search-Based Suspicion, Upholds Deletion of ₹28.50 Crore Addition U/s 68

Entire Property Value Cannot Be Taxed for Non-Compliance: ITAT Mumbai
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.
