#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 Section 148 Reassessment Notice for AY 2013-14 as Timely

GST Data Sufficient for Reopening Bogus-Purchase Case: Delhi ITAT Remands Merits

Mumbai ITAT Deletes ₹68.41 Lakh Penny Stock Addition as Documentary Evidence Proved LTCG

INSIGHT Portal Data Alone Cannot Trigger Reopening Without Section 148A: Mumbai ITAT

Omitted Sales Justify Book Rejection, Not Arbitrary 8% Profit Rate: Kolkata ITAT

Section 148 Notice Upheld on ₹69.60 Lakh Property Sale; Ownership Verification Ordered

Panaji ITAT Deletes Penalties under Sections 271F & 271(1)(c) Due to Tax Consultant’s Failure

Panaji ITAT Admits Section 148 Approval Challenge, Restores ₹15.76 Lakh Section 80P Claim

Additional Evidence Requires AO Remand Report: Pune ITAT Restores Addition

ITAT Surat Remands ₹3.12 Crore Section 69A Addition with ₹10,000 Cost

IDS Declaration Failed but Tax Already Paid Must Be Credited: Bombay HC

Section 244A Exclusion Cannot Justify Delayed DTVSVS Refund: Delhi HC

Section 80P Deduction Valid on Return Filed Under Section 148: ITAT Mumbai

Section 153C Assessments for 7 AYs Quashed as Deemed Date Fell After 01.04.2021: Bangalore 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.
