#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.

Order Date Not Service Date: ITAT Revives ₹87.28 Lakh Cash-Deposit Case

Code Name & Contact Number Not Evidence: Jaipur ITAT Deletes ₹4 Lakh Addition

Wrong Section 151 Sanction Invalidates Reassessment: Pune ITAT Quashes ₹95.31 Lakh Addition

₹60 Lakh Limit Ends JAO-vs-FAO Reassessment Battle at Bangalore ITAT

ITAT Bangalore Dismisses Revenue Appeal on Nil ALP for Selling Commission

Reopening Without Enquiry: Agra ITAT Upholds Deletion of ₹7.08 Crore Additions

Village Agriculturist’s Digital Gap Is Sufficient Cause: Bangalore ITAT Condoned Delay

ITAT Rajkot Deletes Section 271B Penalty Where Tax Audit Was Completed On Time

Reassessment Notice Invalid When Section 151 Sanction Taken From PCIT Instead of JCIT: ITAT Raipur

Assessment on Amalgamated Company Valid Where Merger Not Disclosed: Madras HC

No Advance Tax Liability Claim Must Be Examined Before Rejecting Appeal: ITAT Hyderabad

Bombay HC Quashes Reopening Based Solely on Shah Commission Under-Invoicing Report

Karnataka HC Quashes Section 148 Reopening for Lack of Independent Application of Mind

Mere Shah Commission Opinion Cannot Sustain Reassessment: Allahabad HC
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.
