#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.

Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice

Section 147 Reassessment Invalid Where Section 153C Applies: ITAT Ahmedabad

Stamp Duty Value Difference Within 5%: ITAT Mumbai Deletes Section 43CA Addition

AO’s Wrong Tax Computation Justifies Condonation of Appeal Delay: Delhi ITAT

General Investigation Report Cannot Override Transaction-Specific Evidence: Delhi ITAT

Pune ITAT Restores ₹84.25 Lakh Ex Parte Addition Over Property Reported Twice

Pune ITAT Restores Reassessment as Recorded Reasons Were Not Furnished to Assessee

Bangalore ITAT Restores ₹34.10 Lakh Section 54 Claim, Rejects CIT(A) Non-Prosecution Dismissal

Bangalore ITAT Remands ₹14.07 Lakh Deposits & Investments Case of Disabled Agriculturist

Bangalore ITAT Upholds Section 69A Addition: No Evidence Furnished to Explain Source of Cash Deposits

Bangalore ITAT Restores Assessment Made Under Old PAN Despite Return Being Filed Under New PAN

Bangalore ITAT Restores 8% Profit Estimation on ₹2.52 Crore Export Turnover for Fresh Adjudication

Bangalore ITAT Quashes Reassessment: PCIT Not Competent to Sanction Notice Issued Beyond Three Years

Section 56(2)(x) Does Not Require Registered Agreement to Fix Consideration: ITAT Mumbai
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.
