#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.

Bombay HC Quashes Reopening Notice as Section 54 Deduction Was Already Examined

Bombay HC Quashes Reassessment Notice Under Section 148 for Mere Change of Opinion

ITAT Mumbai: Brokerage Paid After Sale Allowed against Capital Gains

Delhi ITAT Quashes Time-Barred Section 153C Assessments After Section 127 Transfer

Hyderabad ITAT: ₹2.55 Crore “On-Money” Additions Deleted for Lack of Corroboration

1 April Notice Date Prevails Over 31 March: Rajkot ITAT Quashes ₹1.33 Cr Penny-Stock Addition

Hyderabad ITAT: 60% Section 115BBE Rate Inapplicable to AY 2017-18

Panaji ITAT Quashes Section 147 Reassessment When No Addition Made on Reopened Issue

Rajkot ITAT: ₹8.91 Cr Reassessment Quashed as Notice Issued to Dissolved Firm

Panaji ITAT: Section 148 Notices Beyond Surviving Limitation Quashed Under Rajeev Bansal

ITAT Mumbai Deletes Unexplained Investment Additions for Shops Purchased by Others

ITAT Chandigarh Deletes ₹13 Crore Addition & Section 271D Penalty for Lack of Evidence

ITAT Rajkot Remanded Section 68 Addition to Verify Duplicate PAN Transactions

ITAT Raipur: Reassessment Quashed for Non-Service of Section 143(2) Notice
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.
