#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.

Registered Valuer’s Report Cannot Be Ignored Without Reason: ITAT Surat

Only NFAC Could Issue Section 148 Notice Under CBDT Notification: P&H HC

Mumbai ITAT: Section 263 Revision Invalid After AO Followed Binding HC Ruling

Bengaluru ITAT Deletes Ad Hoc Purchase and Expense Disallowance for Lack of Identified Defects

Section 148 Reopening Cannot Rest on Presumptions of On-Money Receipt: Gujarat HC

Gujarat HC Quashes Section 148 Notice Based on Factually Incorrect Penny Stock Allegation

Mumbai ITAT Quashes Reassessment; PCIT Approval Invalid Beyond Three Years

Chennai ITAT Deletes Section 271D Penalty on Cash Property Sale Consideration

Gujarat HC Quashes Section 148 Notice Based on Existing Assessment Records

Chennai ITAT Deletes Cash Deposit Addition; Assessee Acted Merely as Conduit

Chennai ITAT Deletes Luxury Car Addition; Company’s Economic Ownership Prevails

Chennai ITAT Quashes Section 263 Revision; PCIT Can’t Revise Merged Penalty Order

Lucknow ITAT Deletes ₹1.31 Crore Cash Deposit Addition; Bank Mitra Not Taxable on Customers’ Deposits

Gujarat HC Quashes Section 148 Reopening, Applies IBC Clean Slate Principle
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.
