#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.

Ashish Agrawal to Rajeev Bansal – clarity, uncertainty or chaos?

No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores

Addition u/s. 68 not sustained in absence of any unexplained amount in bank statement: Gujarat HC

Show cause notice u/s. 148A in the name of deceased person untenable: Kerala HC

Reassessment u/s. 147 not justified as reasons recorded is plagued with several defects: ITAT Delhi

No addition for Bogus purchases if CESTAT ruled that purchases were not bogus

Interest on refund not hit by proviso to section 244A(1)(aa) of the Income Tax Act: ITAT Ahmedabad

Section 10(23C) Application Requires Re-examination Due to Lack of Material on Earlier Rejection: ITAT

Circulars Can Only Supplement Statutory Provisions, Sets aside Contradictory Income Tax Order

Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat

Addition towards cash credit untenable as loan received back in subsequent year: ITAT Surat

Petitioner denied Right to Explain Cash Deposit of ₹63.7 Lakhs: HC Quashes Assessment Order

7-Day Response Time for Section 148A(b) Notices: Karnataka HC

Karnataka HC Quashes Assessment order for Ignoring Submissions on Genuineness
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.
