#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.

Invalid Section 148 Notice Service Leads to Reassessment Remand: ITAT Amritsar

No Section 68 Addition Without Incriminating Material in Search Assessments: ITAT Delhi

Section 147 Assessment Set Aside as ITO Lacked Pecuniary Jurisdiction: ITAT Delhi

Bombay HC Sets Aside AY 2015-16 Reassessment Notice Following Rajeev Bansal

Section 148 Notice Emailed on 1 April 2021 Can’t Be Treated as Issued on 31 March: Bombay HC:

Bombay HC Sets Aside Order Rejecting Naresh Goyal’s Reassessment Objections

Pune ITAT Quashes Reassessment as Section 148A(b) & 148A(d) Reasons Differed

Farmer’s KYC Documents Allegedly Misused for ₹5.83 Crore Cash Deposits; ITAT Hyderabad Orders Fresh Verification

Section 154 Order Cannot Survive Once Assessment Is Quashed: ITAT Delhi

Delhi ITAT Deletes Penny Stock Addition; Suspicion Can’t Replace Evidence

Block Assessment Quashed for Lack of Section 143(2) Notice: Delhi HC

Bogus Purchase Addition Cannot Be Based on Suspicion Alone: ITAT Chennai

No Section 271(1)(c Penalty on Additional Income Declared in Section 153A Return: ITAT Delhi

WhatsApp Chats Accepted as Evidence, On-Money Addition Limited to 25%: ITAT Mumbai
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.
