#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.

CIT(A) Must Decide Jurisdiction Before Remanding Reassessment to AO: ITAT Raipur

Buyer’s Denial Alone Can’t Justify Section 69A Addition: ITAT Hyderabad

Section 147 Reassessment Quashed for Lack of Jurisdiction: ITAT Kolkata

Bona Fide Wrong Head of ESOP Income not Attracts Section 270A Penalty: ITAT Mumbai

Section 148A(b) Notice Giving Less Than 7 Days Is Unsustainable: Karnataka HC

Section 69A Addition Cannot Rest on Time Gap Alone: ITAT Chennai

ITAT Denies Section 80P Deduction on Return Filed After Section 148 Notice

Section 148 Notice Invalid if issued After Surviving Limitation Expiry: ITAT Ahmedabad

Section 148 Reassessment Quashed as Notice Issued Beyond Surviving Limitation Period: ITAT Ahmedabad

Section 148 Notice Quashed as Amended Section 55A Inapplicable: Gujarat HC

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

Section 148 Reassessment Quashed for Non-Disposal of Objections: ITAT Delhi

ITAT Kolkata Deletes Section 68 Addition on Accepted Investment Transactions

Reason to Believe: Revisiting Rajesh Jhaveri Stock Brokers Case
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.
