#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 Deletes Section 69A Addition as Genuine Loan Cannot Become Income Due to Non-Repayment

Madras HC Quashes Third Reassessment Attempt After Department Dropped Earlier Proceedings

Madras HC Quashes Reassessment Where No Addition Was Made on Recorded Reason for Reopening

ITAT Mumbai Deletes ₹1.71 Crore Section 68 Addition on Advance Received & Refunded Through Banking Channels

Gujarat HC Upholds Section 148 Reopening Based on Tangible Material in Penny Stock Case

Cash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT

Madras HC Upholds Reopening Within 4 Years Based on TDS Default on Foreign Payment

Unsigned & Unauthenticated ‘Reasons to Believe’ Cannot Sustain Notice under Section 148: Delhi ITAT

Bangalore ITAT Quashes Reassessment on Non-Existent Company After LLP Conversion

Delhi ITAT Deletes ₹15.90 Lakh Addition; Genuine Sale Not Bogus Due to Buyer’s Status

Delhi ITAT Remands ₹1.17 Crore Addition After Trust Alleges Forged Bank Account

Delhi ITAT: AO Cannot Add New Issues After Dropping Reopening Reason

Section 148 Notice Quashed as AO Revisited Already Examined Section 10AA Claim: Bombay HC

Delhi ITAT Remands Reassessment Over Alleged Fraudulent Misuse of PAN and Identity
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.
