#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.

Delhi HC Dismisses Writ Against Section 148 Reassessment Notice for AY 2018-19

ITAT Panaji: ₹17.95 Cr Reassessment Quashed as Section 148 Notice Time-Barred

Delhi ITAT Quashes ₹1.44 Cr Reassessment: Pr. CCIT Approval Required Beyond 3 Years

Delhi ITAT Quashes ₹1.88 Cr Reassessment: Purchases Already Examined, No Failure to Disclose

Delhi ITAT Quashes Section 263 Revision: PCIT Cannot Substitute His View for AO’s

Delhi ITAT Quashes Reassessment: No 143(2) Notice, No Valid Assessment

Executing JDA Alone Doesn’t Constitute Transfer or Trigger Capital Gains: ITAT Kolkata

Bombay HC Disallows Section 153A Additions Based on Regular Books Without Search Material

Trustee’s Shareholding Doesn’t Attract Deemed Dividend for Public Trust: Gujarat HC

Same Cash Deposits Cannot Be Taxed Twice Under Different PANs: ITAT Chandigarh

Second Section 148 Notice During Pendency of Earlier Reassessment Is Invalid: Delhi ITAT

Time-Barred Reassessment Under Section 153 Invalid, Entire Addition Fails: ITAT Ahmedabad

ITAT Condones Delay in Section 270A Penalty Appeal, Orders Joint Hearing With Quantum Appeal

Mere Same-Year Loan Repayment Does Not Establish Genuineness: ITAT Mumbai
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.
