#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 Quashes Section 148 Reassessment for Invalid Section 151 Approval

ITAT Validates Section 147 Reassessment for Non-Disclosure of Waived Partner Capital Deduction

ITAT Mumbai Upholds Quashing of Reassessment for Non-Supply of Reasons Under Section 148

Delhi ITAT Deletes Section 68 Addition on Penny Stock Losses; Suspicion Cannot Replace Evidence

Delhi ITAT Invalidates Reassessment Beyond 3 Years as Escaped Income Was Below ₹50 Lakh

Delhi HC Allows TDS Credit Despite Incorrect Form 26QB Filing by Buyers

Delhi ITAT Quashes Reassessment for Failure to Issue Section 143(2) Notice

Bombay HC Sets Aside Reassessment Order for Section 148 Notice Issued on 1 April 2021

Delhi ITAT Upholds Denial of Agricultural Income Exemption; Section 68 Issue Remanded

Kolkata ITAT: Section 69C Cannot Be Invoked on Recorded Sales Receipts; Cash Payments under Section 40A(3) Deleted on Commercial Expediency

Hyderabad ITAT Quashes Reassessment for Want of Proper Section 151 Sanction

Approval by Wrong Authority Beyond 3 Years Vitiates Reassessment: Hyderabad ITAT

Madras HC Dismisses Writ Against Section 153A Assessment, Cites Alternate Appeal Remedy

Gujarat HC Quashes Section 153C Assessment as Time-Barred Beyond Ten-Year Limitation
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.
