Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
No Valid 153C Jurisdiction, No Power Under Section 263
Income Tax
Income Tax
Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16
Income Tax
Income Tax
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
Income Tax
Income Tax
Abated Assessment Year Lets AO Re-Examine Entire Return
Income Tax
Income Tax
Mechanical U/s 153D Approval Voids Entire Search Assessment
Income Tax
Income Tax
Mere existence of related-party transaction does not trigger s.40A(2)(b)
Income Tax
Income Tax
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Income Tax
Income Tax
Local Authority Status of DDA Defeats TDS on Ground Rent
Income Tax
Income Tax
Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
Income Tax
Income Tax
Penalty Deleted After Quantum Remand for Lack of Proper Hearing
Income Tax
Income Tax
Section 263 Quashed Where Assessing Officer Conducted Proper Enquiry
Income Tax
Income Tax
Reassessment Quashed as U/s 148 Notice Issued After TOLA Time Limit
Income Tax
Income Tax
Reassessment Quashed Due to Invalid Section 148 Notice
Income Tax
Income Tax
