#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.

₹12.50 Lakh FDR Wrongly Reported as ₹12.50 Crore: Reassessment Quashed by Patna HC

Penny Stock LTCG Cannot Be Bogus Without Evidence Against Assessee: ITAT Mumbai

Loose Sheets Showing Cash Payments Cannot Trigger Extended Section 153A: ITAT Mumbai

Milk Agent’s Section 271B Penalty Deleted on Reasonable Cause: ITAT Surat

Pune ITAT Remands ₹42 Lakh Property Addition for Fresh CIT(A) Hearing

Cash Deposits Alone Cannot Justify Reassessment Without Tangible Material: Gujarat HC

Reassessment Notice Issued After Old-Regime Limitation Expired Quashed: Madras HC

Unsigned Section 148 Notice Remains Valid as SC Dismisses SLP

Section 148 Reopening Quashed as Reduced WIP Could Not Cause Income Escapement

Ex-Parte Section 69A Cash Deposit Addition Remanded by Pune ITAT

Bangalore ITAT Allows Section 80P Deduction Despite Return Filed Under Section 148

Delhi ITAT Deletes Section 270A Penalty for Changing the Charge

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

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