#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.

Share Premium Addition Removed as ITAT Finds No Cross-Examination of Alleged Entry Operator

ITAT Directs Rectification of ₹3.84 Crore Demand Due to Clerical Error in Return Filing

Penny Stock Loss Addition deleted in absence of Share Price Manipulation Evidence

Reassessment Notice Quashed as Revenue Failed to Establish Link Between Assessee & Seized Material

ITAT Sends Back Bogus Purchase & Cash Credit Additions for Fresh Decision

DSIR Approval Binding: ITAT Allows Section 35(2AB) Deduction for R&D Expenses

WhatsApp Chats Alone Cannot Justify Section 69A Addition for Jewellery Purchases: ITAT Delhi

Form 16 Trap: ITAT Deletes ₹51 Lakh Penalty on Wrong ESOP Exemption Claim

Section 69A Addition Deleted Because Cross-Examination of Third-Party Witness Was Denied

Pune ITAT Quashes Section 148 Notice for Taking Sanction From PCIT Instead of PCCIT

No Fishing Enquiries in Reassessment – Pune ITAT Quashes 148 Proceedings After AO Dropped Original Issue!

No Cross-Examination, No Addition: ITAT Deletes ₹1.09 Crore “Entry Operator” Loan Addition

Dead Person Can’t Be Assessed: ITAT Quashes Entire Assessment Despite AO Being Informed of Death

Bombay HC Quashes Reassessment as Limitation Expired Before Assessment Order Was Passed
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.
