#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.

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

Calcutta HC Quashes Reassessment Notice as Amended Section 149 Limitation Applies Retrospectively

ITAT Allows Vivad Se Vishwas Settlement as Wrong Appeal Was Withdrawn by Bona Fide Mistake

Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element

AO Cannot Tax Entire Sale Consideration as Capital Gain Without Allowing Cost of TDR: Bangalore ITAT

Gujarat HC Quashes Section 148 Reopening Due to Change of Opinion on Section 50C Valuation
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.
