#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 Reassessment Notice Issued Beyond 3 Years Without PCCIT Sanction

No Section 69C Addition for Alleged Bogus Purchases Without Evidence: ITAT Mumbai

No Reassessment on Change of Opinion After Section 143(3) Scrutiny: Delhi HC

AY 2015-16 Reassessment Notice Issued After 31 March 2022 Is Time-Barred: ITAT Pune

Reassessment Quashed for Not Passing Speaking Order on Objections: Mumbai ITAT

Section 263 Valid for Wrong Section Applied to Bogus Purchases: ITAT Mumbai

Section 68 Addition Deleted on Property Advance Received & Refunded Through Banking Channels: ITAT Mumbai

ITAT Quashes Reassessment for Denying Seven Days Notice Under Section 148A(b)

ITAT Delhi Deletes Prior Period Expenditure Disallowance, Quashes Reassessment

Delhi ITAT Quashes Reassessment for Section 151 Mechanical Approval

Section 68 Addition Deleted on Genuine Penny Stock Transaction

Reassessment Held Invalid for Non-Issuance of Section 143(2) Notice: ITAT Pune

Third-Party Statements Cannot Sustain Assessment Without Cross-Examination: Mumbai ITAT

Reassessment Quashed for Lack of Competent Section 151 Approval: Mumbai ITAT
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.
