#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.

Patna HC Quashes Reassessment Based on Incorrect Section 148A Notice

ITAT Delhi Quashes Reassessment Where Escaped Income Was Below ₹50 Lakh Threshold

Karnataka HC Quashes Reassessment Over Unsigned Section 148A Notice

Section 148 Reassessment Notice Quashed as Change of Opinion After Four Years: Gujarat HC

Customer Advances Adjusted Against Sales Cannot Be Taxed Under Section 68: ITAT Surat

Section 148 Reassessment Notices Issued Beyond Section 151A Set Aside: Karnataka HC

Addition on Alleged Bogus LTCG From Penny Stock Upheld: ITAT Ahmedabad

Bombay HC Directs CBDT to Decide Pending Section 119(2)(b) Application in 3 Months

8% Income Estimation on Bank Credits Upheld for Lack of Evidence: ITAT Hyderabad

Loose Papers Without Supporting Evidence Cannot Sustain Brokerage Additions: ITAT Ahmedabad

Cash Deposits Already Offered Under Section 44AD Can’t Be Taxed Again Under Section 69A: ITAT Hyderabad

Write-Back of Unclaimed Loan Loss Provision Can’t Be Taxed Again: ITAT Mumbai

648-Day Delay Condoned, Income Tax Appeal Restored to CIT(A): ITAT Bangalore

Appeal Restored as ITBA Upload Alone Is Not Valid Section 282 Service: ITAT Bangalore
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.
