#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.

Section 153C Six-Year Block Runs From Material Receipt Date: ITAT Delhi

Old Family Jewellery and Explained Bank Withdrawals Cannot Be Taxed: ITAT Delhi

Dual Section 151 Approval Invalidates Reassessment Proceedings: ITAT Delhi

ITAT Delhi Deletes ₹35.70 Lakh FD Addition as Husband Explained Source

Penalty Not Automatic When High Court Admits Quantum Appeal: ITAT Delhi

Joint Property, Entire Price Added to Husband: ITAT Orders Bank Verification

ITAT Bangalore: Assessee Gets 90 Days to Prove Agricultural Source of Disputed Bank Deposits

Share Sale Examined in Original Assessment: Reopening After Four Years Quashed

No Reassessment When 15-Month First-Year Income Already Offered to Tax: Madras HC

No Section 270A Penalty When Reassessment Accepts Returned Income Without Addition: ITAT Bangalore

ITAT Mumbai Quashes Search-Based Reassessment for Lack of Valid Section 148 Approval

Section 68 Addition Invalid When Sale Receipt Already Declared and Taxed: ITAT Delhi

Penny Stock Alert Cannot Justify Entire Share Sale Addition Under Section 68: Mumbai ITAT

Reassessment Quashed as PCIT Was Not Competent Sanctioning Authority: 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.
