#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 Notice Quashed as Approval Was Obtained From Wrong Authority

Reassessment Quashed as Escaped Income Was Below ₹50 Lakh After Three-Year Limit

Section 148 Notice Quashed as Escaped Income Was Below ₹50 Lakh & Issued After 3 Years

ITAT Quashes Reassessment as Assessment Was Framed by Officer Who Did Not Issue Section 148 Notice

ITAT Quashes Reassessment as Reopening Was Based on Mere Change of Opinion

Reopening of Assessment Invalid as DVO Valuation Was Lower Than Assessee’s Declared Value

Delhi HC Quashes Reassessment Notice as It Was Issued Beyond Extended Limitation Period

Reassessment Notice Quashed as Section 148A(b) Procedure Was Not Followed Against Legal Heirs

ITAT Mumbai Restricts Bogus Purchase Addition to 7.87% of profit element

Copy-Paste Reasons Sink Reassessment: Delhi ITAT Quashes Reopening for Non-Application of Mind

Bangalore ITAT: No 40A(3) Disallowance on Mere Assumptions- Profit Estimation Without Rejecting Books Quashed

Entire Sale Consideration Cannot Be Taxed as Capital Gain: Mumbai ITAT Orders Fresh Computation

No Specific Charge, No Penalty: Mumbai ITAT Cancels Section 270A Levy for Defective Notice

Karnataka HC Remands Reassessment Case as SC Directed Fresh Review After Section 147A Amendment
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.
