#Section 148
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Gujarat HC Quashes Reopening Beyond Four Years Without Failure to Disclose Material Facts

Section 2(14): Rural Land Exempt, ₹1.28 Crore Addition Deleted Despite TDS u/s 194-IA

Karnataka HC Upholds Section 80P Benefit for Souharda Co-operatives Registered Under State Law

ITAT Delhi Quashes Reopening Based on Third-Party Tally Data & Cross-Examination Denial

Wrong PAN Can’t Make Wife’s Bank Deposits Husband’s Income: ₹1.89 Cr Addition Deleted

ITAT Delhi: Reassessment Notice Issued in Name of Dead Person is Invalid

Gujarat HC Quashes Section 148 Notice Issued in Name of Deceased Assessee

ITAT Visakhapatnam Quashes Reassessment for JAO-Issued Section 148 Notice

Business Income Declared, Rs.4.50-Lakh Cash Deposits Unexplained u/s 69A

Pune ITAT Quashes Rs.61.63-Lakh Reassessment on Vague INSIGHT Alert

ITAT Remands Section 69A Addition for Cash Never Deposited in Bank

Wrong Signature, Dead Reopening: PCIT Approval Cannot Pass Section 151(ii) Gate

SC Dismisses Delayed SLP Against Reassessment Quashing Under Sections 148A and 151

Section 69 Has No Time Machine: ₹80 Lakh Paid Earlier Cannot Be Taxed in Registration Year
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.
