#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.

Accepted Disclosure Cannot Be Treated as Misreporting for Penalty Purposes: ITAT Surat

Reassessment Quashed as AO Taxed Capital Gains Instead of Recorded Escapement Issue

AO Cannot Reopen on the Same Material Examined in U/s 153C Assessment: ITAT Quashes ₹2.90 Crore Addition

Reassessment Quashed: Co-owner’s Share Below ₹50 Lakh, Notice Held Time-Barred

APMC Cess Does Not Prove Unaccounted Turnover: ITAT Mumbai

Section 68 Addition Deleted as Revenue Failed to Prove Penny Stock Allegation

ITAT Kolkata Quashes Assessment Order as It Was Served After Limitation Deadline

Rental Income Dispute Remanded as Appellate Authority Overlooked Material Issues

Section 68 Addition Quashed as Loans Were Repaid Through Banking Channels: ITAT Ahmedabad

Reassessment Quashed as AO Relied on Borrowed Satisfaction from Investigation Wing

Reassessment Quashed as Reasons Were Based on Incorrect Facts & Mechanical Recording

ITAT Remands Case as Validity of Section 148 Notice Depends on Issue Pending Before SC

ITAT Quashes Reassessment as Section 151 Approval Was Taken from Wrong Authority

ITAT Quashes Reassessment as Escaped Income Was Below Rs. 50 Lakh and Notice Was Issued Beyond Three Years
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.
