#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.

Rs. 51 Lakh Section 270A Penalty Quashed as Employee Relied on Form 16 in Good Faith

Bangalore ITAT Quashes ₹2.61 Crore Addition; No Addition Possible Without Even Identifying the Bank Account

Entire Unaccounted Sales Cannot Be Taxed as Only Profit Element Is Assessable: ITAT Delhi

ITAT Quashes Reassessment as Final Additions Differed from Recorded Reasons

Hyderabad ITAT Quashes Reassessment: No Notice Under Section 143(2), Entire Assessment Held Void

ITAT Quashes Reassessment: AO Reopened Case on Wrong Assumption That Assessee Was a Non-Filer

Confirming Party Cannot Be Taxed on Entire Sale Consideration-ITAT Deletes ₹3.27 Crore Addition

ITAT Deletes Capital Gains Addition: Agreement to Sell Alone Does Not Amount to Transfer

Bogus Political Donation Claim Fails: ITAT Upholds Denial of Section 80GGC Deduction

Faceless Reassessment Amounting to Best Judgment Assessment Can Be Remitted by CIT(A)

AO Failed to Record Mandatory Conditions for Reopening: ITAT Deletes ₹13.10 Crore Share Capital Addition

Income Tax Notice Invalid for Failure to Follow Faceless Assessment Procedure

Telangana HC Quashes Reassessment Notices Due to Jurisdictional Defect in Proceedings

ITAT Quashes Reassessment: Approval from PCIT Instead of PCCIT Proves Fatal
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.
