#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.

ITAT Deletes ₹75 Lakh Addition Due to Absence of Evidence of Property Sale

ITAT Delhi Restricts Section 69 Addition as Unsupported Extrapolation Lacked Evidence

Madras HC Upholds Transfer to MP/MLA Special Court Due to SC Directions

Gujarat HC Quashes Section 148 Notice as Adjournment Request Was Ignored

Site Restoration Deduction Allowed due to PSC contractual obligation

Delay in Income Tax Appeal Condoned as Jail Custody Prevented E-Filing

Section 68 Addition Deleted as Earlier Accepted Shares Can’t Be Held Bogus: ITAT Kolkata

Reassessment Order Passed Beyond Section 153 Limitation was Time-Barred: Chhattisgarh HC

ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

Allahabad HC Dismisses Revenue Appeal as Section 148 Notice Was Issued Without Jurisdiction

Gujarat HC Upholds 5% Bogus Purchase Addition for Lack of Independent Enquiry

Section 263 Revision Invalid if CIT Failed to Show Assessment Was Erroneous

Section 148A(b) Notice Invalid if Mandatory 7-Day Reply Period Was Not Granted

Books Can’t Be Rejected Solely for Non-Audit; 8% Profit Estimate Quashed
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.
