#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 148 Reopening Set Aside as Loose Paper Dated After Sale cannot Justify Reassessment

Gujarat HC Sets Aside Reopening as High-Value Bank Credits Alone Cannot Justify Reassessment

ITAT Remands Property Sale Gain Addition as Purchase Cost Was Not Considered

ITAT Quashes Reassessment as Section 151 Approval Was Not Obtained from Competent Authority

Section 80P Deduction Allowed on Interest Income Attributable to Credit Society’s Business

ITAT Quashes Reassessment as Section 151 Approval Was Granted by Wrong Authority

SC Remands Over 1000 Reassessment Appeals After Finance Act 2026 Changed Law

ITAT Deletes Section 68 Addition as Sale Proceeds Were Realisation of Earlier Investment

ITAT Deletes Cash Deposit Addition as Source Was Prior Bank Withdrawals

Income Tax Reopening Quashed as Section 31 of IBC Barred Fresh Tax Proceedings: Gujarat HC

Gujarat HC Quashes Assessment as Section 68 Addition Was Made Without Reasons

ITAT Quashes Section 263 Revision as AO Examined Depreciation Claim During Scrutiny

Section 148 Notice Quashed as Seized Document Had No Link With Taxpayer: Gujarat HC

ITAT Delhi Sets Aside Section 271(1)(B) Penalty as Quantum Appeal Was Remanded
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.
