#Section 148
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Gujarat HC Quashes Reassessment as Alleged Escaped Income Fell Below ₹50 Lakh Threshold

Vivad se Vishwas Benefit Allowed as Assessment Was Based on Survey, Not Search: Gujarat HC

ITAT Deletes Section 270A Penalty as AO Failed to Identify Correct Default

Karnataka HC Quashes Assessment as Assessee Was Not Heard Under Section 148A

ITAT Deletes Additions as Transactions Belonged to Separate Partnership Firms with Different PANs

Reassessment Quashed as AO Relied on Borrowed Satisfaction Without Independent Analysis

Section 148 Notice Set Aside as AO Ignored Explanations & Supporting Materials

Pune ITAT Deletes ₹1.14 Crore Addition Based Solely on Hawala Operator’s Statement; Cross-Examination Denial Proves Fatal

FMV of Surrendered Tenancy Rights Is Cost of Acquisition for Redeveloped Property: ITAT Mumbai

Reassessment Quashed as Section 143(2) Notice Was Issued Without Jurisdiction: ITAT Kolkata

Section 148 Notice quashed as Issuing Officer Had No Pecuniary Jurisdiction: ITAT Delhi

Reassessment Quashed as AO Failed to Decide Objections Before Assessment

Reassessment Quashed as Third-Party Loose Papers Had No Live Link with Assessee: Gujarat HC

Gujarat HC Quashes Reassessment as Reopening Was Based on Unverified Complaint
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.
