#Section 148
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Pune ITAT Quashes Reassessment Over ₹1.47-Crore Deposits and u/s 80P Addition

Wrong Approval Quashes Reassessment & Section 270A Penalty: Hyderabad ITAT

Gujarat HC Dismisses Reassessment Appeal Where Recorded Reasons Produced No Addition

Section 272A(2)(e) Penalty Cannot Continue Beyond Section 139(4): Chennai ITAT

ITAT Kolkata Remands JDA Capital Gains Dispute for Fresh Merits Adjudication

Bogus Purchases & Sales Cannot Justify Entire Purchase Addition; 5% GP Applied: Delhi ITAT

Madras HC Directs Fresh Section 148 Notice to Legal Representatives of Deceased Assessee

NRI Assessee Was Abroad During ₹58.50 Lakh Cash Deposit in Joint Account: ITAT Deletes Addition

Penny Stock Report Without Price-Rigging Evidence Cannot Justify Addition: ITAT Delhi

ITAT Chandigarh Quashes Time-Barred Section 148 Notice for AY 2015-16

ITAT Delhi Quashes Section 148 Notice Issued in 2022 for AY 2015-16

Form 26AS Reveals Income, Not Return Filing: ITAT Restores Section 270A Penalty

ITAT Corrects ₹3.74-Crore Error & Restores Additions u/s 56(2)(vii)(b), 144 & 147

Section 28 Interest Travels With Land Compensation: ITAT Deletes ₹14.26-Lakh Addition
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.
