#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.

ITAT Hyderabad Quashes Reassessment Made in the Name of Deceased Assessee

Pune ITAT: AY 2016-17 Reassessment Quashed; PCIT Sanction Invalid Beyond 3 Years

Pune ITAT: 25% Addition Limited to ₹16.54 Crore Unproved Purchases, Not to Entire Purchases

Pune ITAT: Reopening Beyond 3 Years Quashed; ₹12.56 Lakh Escapement Below ₹50 Lakh Threshold

Delhi HC Rejects Impleadment of Complainant in Reassessment Challenge, Allows Writ Amendments

ITAT Delhi Upholds Fictitious Derivative Loss Disallowance, Remands Reopening Issue

ITAT Delhi Quashes Reopening Where No Addition Was Made on Recorded Reasons

ITAT Visakhapatnam Quashes Reassessment for Invalid Section 151 Approval

Rajasthan HC Rejects Quashing Plea in Section 276CC Case Over Delayed ITR Filing

ITAT Ahmedabad Upholds Section 80GGC Disallowance as Political Donation Was Accommodation Entry

Change of Opinion Cannot Justify Reopening Beyond Four Years: Gujarat HC

Rajasthan HC Sets Aside Benami Property Orders Over Denial of Cross-Examination

ITAT Ahmedabad Upholds Section 80GGC Disallowance on Bogus Political Donation

Rajasthan HC Holds Pending Section 143(1) Appeal No Bar to Reassessment
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.
