#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.

General Allegations Against Lender Cannot Justify Section 68 Addition: Mumbai ITAT

Madras HC Sets Aside Reassessment Orders Over Section 151 Approval & Limitation

ITAT Jodhpur Condones 118-Day Delay and Remands Section 68 Addition for Fresh Verification

ITAT Surat Quashes Reassessment Notice Issued to Deceased Assessee

Rajkot ITAT Quashes Reassessment for Time-Barred Section 148 Notice

Surat ITAT Remands ₹3.24-Crore Bank Credit Addition for PAN & Turnover Verification

Visakhapatnam ITAT Restores ₹80.66-Lakh Bank Deposit Additions: Housewife Gets Fresh Opportunity

Delhi ITAT Deletes ₹37.79-Lakh Cash Addition: No Double Tax in Joint Holder’s Hands

Rajkot ITAT Restricts Vehicle-Purchase Addition to 10%; Holds Section 115BBE Inapplicable

Delhi ITAT Deletes ₹14-Lakh Bogus Purchase Addition on Genuine Supplier Transactions

Delhi ITAT Quashes Reassessment Framed Under Old Regime After 1 April 2021 Notice

Pune ITAT Restricts Section 69A Addition to 12% of Cash Deposits

Suspicion Cannot Replace Evidence: Chennai ITAT Deletes ₹9.66 Crore Additions

₹6 Lakh Political Donation Reassessment Beyond Three Years Time-Barred: Mumbai ITAT
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.
