#section 132
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1,407 articlesIncome Tax

Income Tax
Seized Document Not Dumb Where Cheque Entries Stand Verified: ITAT Delhi
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Section 153C Assessment Quashed for Lack of Incriminating Material
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No Year-Specific Satisfaction, No Valid U/s 153C Proceedings
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CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh
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Unsigned Seized Agreement Cannot Prove Cash Receipt: Section 69A Addition Deleted
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Addition u/s. 69A deleted as cash duly recorded in books of accounts
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Additions Based on mere Third-Party Loose Papers Quashed by ITAT Pune
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Writ dismissed as efficacious remedy available under section 26 of Benami Act
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Reassessment Notice Time-Barred Under Section 149, ITAT Quashes Case
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Section 153C Bar After April 2021: Bulk Assessments Quashed by ITAT
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Section 68 Loan Addition Solely on Third-Party Statement Fails if no Independent AO Inquiry
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Seized Jewellery Must Be Released After Full Tax Settlement: Gujarat HC
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Unsecured Loan Addition Deleted as No Incriminating Material Found during Search
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