#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.

Calcutta HC quahses Section 148 Notices Due to Expiry of Three-Year Limitation

ITAT Quashes Reassessment as Search Material Required Section 153C Proceedings

Delhi ITAT Quashes Reassessment Over 1st April Service Under New 148A Regime

No Cross-Examination & Retracted Statement Can’t Sustain Cash Loan Allegation: Mumbai ITAT Deletes Section 69 Addition

DVO Estimate Alone Not Enough for Unexplained Investment Addition: ITAT Bangalore

ITAT Patna Deletes Bogus Purchase Addition as One-to-One Sales Correlation Was Proven

ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period

ITAT Deletes Addition Due to Absence of Evidence Supporting Excel Sheet Entry

Delhi HC Upholds Reassessment Notice as TOLA Extended Limitation Period

Calcutta HC Quashes Reassessment Order Due to Denial of Personal Hearing

ITAT Agra Quashes Reassessment as Actual Escapement Was Below Rs. 50 Lakh Threshold

ITAT Orders Recalculation of Section 270A Penalty Due to Wrong Under-Reported Income Computation

Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT

ITAT Quashes Reassessment over Incorrect PAN & for Non-Consideration of Reply
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.
