#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.

Reassessment Quashed Because Section 148 Notice Was Based on Unfounded Reasons

ITAT Quashes U/s 153C Assessments: AO Cannot Simply Copy Satisfaction Note

Reopening Quashed: AO Added Share Capital, Loan & Premium Without Understanding Transaction Nature

Assessments under Income-Tax Act, 1961

WhatsApp Chats, Screenshots & Suspicion Can’t Prove On-Money: ITAT Jaipur

ITAT Quashes Reassessment: Approval from PCIT Instead of PCCIT Renders Section 148 Notice Invalid

ITAT Restricts Bogus Purchase Addition to 5% Profit Element: ITAT Delhi

ITAT Cancels Section 263 Revision as Issue Was Already Pending Before CIT(A)

No Addition on a Different Issue if Reopened Issue Fails: ITAT Deletes ₹5.75 Crore Disallowance

Retracted Statement Alone Cannot Justify Section 68 Addition: ITAT Deletes Accommodation Loan Additions

Search-Based Addition Cannot Be Made Through Reassessment; ITAT Quashes Entire Assessment

Bangalore ITAT Condones 367-Day Delay and Rejects Challenge to NFAC Jurisdiction in Reassessment Case

ITAT Upholds Section 270A Penalty as Assessee Failed to File Return Despite TDS on Interest Income

Reassessment Invalid as AO Made No Addition on Recorded Reasons for Reopening: ITAT Delhi
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.
