#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 Delhi: Deletion of Income Addition due to Duplicate Entries in Form 26AS

No reassessment u/s 147 on account of receipt of significant share premium as it lacked tangible evidence

Draft Format of letter for filing objection to Section 148 Income Tax notice

No Addition Based on Loose Papers Found in Search and Seizure: MP HC

Jurisdictional Submission Required for Continuing Section 148 Notice against Deceased’s Legal Representative

Failure to prove identity, capacity & genuineness of transactions: ITAT Upholds Addition of Rs 8.18 Crores

Section 148 Reopening notice issued upon deceased assessee was void ab intio: Gujarat HC

Section 148 Reopening Notice issued in the Name of Deceased is Illegal: Gujarat HC

Writ Against Section 148 Reassessment Notice Not Tenable: MP HC

Bombay HC Quashes Section 148 Notice for Sanction under wrong section

Acceptance and Payment of Loan in Cash: HC upheld Section 148A(d) order

SC Order on Criteria for Invalid Income Tax Return & Issuance of Reassessment Notice

Section 40A(2)(a) applies to payments to directors with substantial interest in company

Natural Justice Violation in Draft Assessment: Kerala HC Sets Aside Order
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.
