#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.

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

ITAT Mumbai Quashes Reassessment for Invalid Section 151 Sanction Under Section 148

Gujarat HC Quashes Section 148 Reassessment Notice as Barred by Ten-Year Limitation

ITAT Deletes Section 68 Additions After Assessee Discharges Primary Onus on Share Capital & Loans

ITAT Sets Aside Section 50C Addition as DVO Valuation Fell Within Tolerance Band

ITAT Quashes ₹2.74 Crore Section 68 Addition on Cash Deposits Supported by Books

Gauhati HC Restores Reassessment Writ After SC Remand on JAO Jurisdiction Issue

Telangana HC Allows Section 54F Exemption Despite Delay in Villa Handover by Developer

No Section 270A Penalty for Bona Fide PAN Classification Error: ITAT Mumbai

Karnataka HC Sets Aside Time-Barred KVAT Revision Orders Beyond Five Years

Reopening Based on Incorrect CCM Information Quashed with Section 68 Addition: ITAT Kolkata
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.
