#Section 148
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Section 69A Addition Remanded After Plea of Mental & Neurological Illness: ITAT Pune

Section 148 Reassessment Quashed for Limitation & Invalid Section 151 Approval: ITAT Kolkata

Reassessment Vitiated by Cross-Examination Denial & Section 147 Use Instead of 153C: ITAT Surat

Section 147A Amendment Requires Fresh Consideration of Reassessment Challenge: Karnataka HC

Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata

Section 148 Reassessment Quashed for Section 148A Breach; Bogus Purchase Addition Deleted: Ahmedabad ITAT

Section 263 Revision Quashed as AO Took Plausible View After Enquiry: Chandigarh ITAT

Section 148 Notice Issued by Officer Lacking Jurisdiction is Void: ITAT Raipur

Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi

Interest on Unspent Government Grants Retains Grant Character Under Section 10(23C): ITAT Chandigarh

Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi

Section 69C Addition for Unexplained Capitation Fee Upheld: Delhi HC

Permissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): ITAT Bangalore

Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts
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.
