#section 132
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Section 148 Notice Quashed for Lack of Live Nexus With Seized Material: Gujarat HC
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Section 149 Limitation Bars Section 148 Reassessment Based on Search Material: Gujarat HC
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Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
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Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
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ITAT Deletes Section 271AAB Penalty as SCN Not Specified Statutory Charge
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Unsecured Loans from Paper Entities Are Unexplained Cash Credits u/s 68: ITAT Mumbai
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Online Gaming Addition Deleted as Records Showed Net Loss Instead of Winnings
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ITAT Quashes Section 153C Order as Composite Satisfaction Note Lacked Year-Wise Bifurcation
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Section 271D Penalty Deleted Due to Absence of Satisfaction in Assessment Order
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Section 271D Penalty Cannot Survive Without Recorded Satisfaction: Gujarat HC
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ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021
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Madras HC Upholds Transfer to MP/MLA Special Court Due to SC Directions
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ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge
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