#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.

BDA Site Replacement: ITAT Restores LTCG Claim & ₹46.40 Lakh Payment

Suspicion Cannot Mint Commission: 0.25% Ad Hoc Addition on Alleged Bogus Purchases Deleted

ITAT Mumbai Deletes Section 68 Addition Where Third-Party Material Lacked Transaction Nexus

ITAT Kolkata Differs on Section 148 Limitation and Refers Reopening Issue to Third Member

ITAT Raipur Quashes Section 148A(b) Notice for Lack of Seven Clear Days

ITAT Deletes ₹7.5 Cr Section 69C Addition on Recorded Consultancy Expenses

Chhattisgarh HC Upholds Section 148 Reopening on Unexplained Demonetisation Cash Deposits

Pending SLP Does Not Dilute Binding Delhi HC Ruling on Section 153C Limitation: ITAT Delhi

Cash Withdrawals Don’t Prove Availability: ITAT Upholds Additions u/s 69A & 37(1)

Section 148A(b) Notice Invalid Where Assessee Is Not Given Seven Clear Days to Respond

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

ITAT Remands ₹99.38 Lakh Appeal as Section 249(4)(b) Applicability Was Not Examined

Profit Below ₹50 Lakh Bars Reopening Beyond 3 Years: ITAT Delhi

Madras HC Sets Aside 245D(4) Rejection for Bias and Denial of Hearing
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.
