#Section 148
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ITAT Mumbai Quashes Section 263 Order for Limitation on Original Assessment Issues

Calcutta HC Restrains Reassessment Proceedings for Non-Compliance with Section 148A

Earlier Reassessment Litigation Cannot Extend Section 149 Limitation: Delhi HC

Bombay HC Quashes Section 148 Reassessment Orders & Notices Following Precedent

Gujarat HC Holds Amended Section 149 Cannot Revive Time-Barred Reassessment Notices

Section 68 Addition Cannot Stand Without Reconciling Discrepancies: Cochin ITAT

Non-Service of Order Sufficient Cause; 137-Day Delay Condoned: Amritsar ITAT

ITAT Mumbai Quashes Section 148 Reassessment for Failure to Meet Section 149(1)(b) Conditions

ITAT Jaipur Quashes Non-Resident Reassessment Over Failure to Follow Section 144C

ITAT Pune Quashes Reassessment Based on Dumb Document, Deletes Section 69 Addition

Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met

ITAT Indore Limits ₹46.78 Lakh Section 69 Addition to ₹8 Lakh Based on Actual Purchase Price

ITAT Delhi Upholds Rs.8.50 Lakh LTCG Addition on Fresh Section 54 Claim

ITAT Hyderabad Applies Circle Rate for JDA Gains, Restores Section 54F
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.
