#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.

Bangalore ITAT: Belated Original Return Bars Section 80P Deduction on Section 148 Return

Gujarat HC Quashes Time-Barred Section 148 Reassessment for AY 2015-16

Gujarat HC Quashes Reassessment Notice Issued Beyond TOLA Surviving Time Under Section 148

ITAT Raipur Quashes Section 143(3) Assessment for Absence of Section 143(2) Notice

Bombay HC Quashes Time-Barred Section 148 Reassessment for AY 2015-16

Karnataka HC Quashes Section 148 Reassessment for AY 2015-16 Issued After April 2021

ITAT Varanasi Deletes Section 68 Addition on Cash Sales Already Accounted as Turnover

ITAT Delhi Deletes ₹4 Crore Addition Based on Uncorroborated Third-Party WhatsApp Chats

ITAT Chennai Quashes Section 153C Assessments, Restricts Addition to 2% Profit Estimation

Delhi HC Dismisses Reassessment Under Sections 147/148 for AO’s Non-Application of Mind

ITAT Chennai Quashes Reassessment as No Addition Was Made on Recorded Reason

Fresh Section 148A(b) Notice Unsustainable After Completed Reassessment: Madras HC

Bangalore ITAT Quashes Reassessment Over Defective Section 151(ii) Approval

Mere Disallowance of Section 80GGC Political Donation Deduction Is Not Misreporting for Section 270A Penalty: ITAT Ahmedabad
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.
