#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.

Delhi HC Drops IBIBO Group’s Income Tax Reassessment

Reassessment u/s. 148 quashed as conditions u/s. 150 not fulfilled: Delhi HC

Cost imposed for lack of diligence on part of assessee: ITAT Ahmedabad

Matter remanded back to CIT (A) as there was failure to adjudicate issues u/s 148

Information uploaded by investigation wing doesn’t amount to handing over of material to AO: Delhi HC

Maintenance of books not required for filing ITR u/s 44AD-ITAT set-aside order u/s 263

CIT(A) granted all opportunity within 15 days: ITAT remanded matter to CIT(A)

Granting opportunity of hearing not mandatory for Local Committee on High Pitched Scrutiny Assessment

Notice and order issued based on suo motu PAN issued by department is unjustifiable: Patna HC

Reopening of concluded assessment after issue of final certificate under DTVSV not permissible

Addition u/s. 68 deleted as evidences demonstrated cash deposits were through agricultural income

Reassessment beyond 3 years for escaped income less than 50 Lacs impermissible: ITAT Mumbai

Re-assessment beyond Time Limit under Section 149 Not Justified: ITAT Surat

Re-assessment notice issued to merged entity is void-ab-initio: 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.
