#Section 148
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WhatsApp Chats Accepted as Evidence, On-Money Addition Limited to 25%: ITAT Mumbai

Leave Encashment Exemption Cannot Be Refused Merely Because Form 16 Omits It: ITAT Pune

Assessment Orders Quashed for Jurisdictional Defects in Reassessment & Search Proceedings: ITAT Delhi

Section 143(3) Assessment Cannot Continue After Section 132 Search: ITAT Delhi

Section 69 Additions Unsustainable on Uncorroborated Ledgers: ITAT Delhi

Reassessment Quashed as Section 153C, Not Section 147, Applied: ITAT Ahmedabad

Delhi HC Upholds Deletion of Addition Based on Uncorroborated Third-Party Search Material

Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai

Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai

Reassessment Beyond Three Years Quashed as Escaped Income Was Below ₹50 Lakh: ITAT Hyderabad

ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment

Section 12AA Registration Cannot Be Cancelled on Mere Capitation Fee Allegations: ITAT Chennai

Section 148 Reassessment Notice Quashed as Time-Barred Under Section 149: ITAT Cochin

ITAT Mumbai Deletes Section 270A Penalty on Deeming Section 43CA Addition
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.
