#section 132
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1,566 articlesIncome Tax
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Reassessment Notice Quashed as Issued Beyond Surviving Limitation Under TOLA and Section 149
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Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
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Post search abatement of pending assessments under 158BA(2) is not automatic
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ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
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Section 69C Addition Deleted: No 65B Certificate for Pen Drive Evidence; Third-Party Documents Insufficient – ITAT Hyderabad
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Reopening U/s 148 Quashed for Want of Satisfaction on Third-Party Seized Material – Reassessment Void: ITAT Hyderabad
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ITAT Hyderabad Quashes U/s 143(3) Assessment as Time-Barred; Sec 153 Exclusion Limited to Actual Time Lost
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No Addition U/s 68 in Search Cases Without Incriminating Material – Penny Stock LTCG Additions Deleted – Dept Appeals Dismissed
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ITAT Upholds Section 263 Revision Due to Lack of Inquiry Into Section 80GGC Political Donation
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Additions Based Solely on Investigation Report & Assumed 3% Commission Unsustainable: ITAT Mumbai
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No Sec 153A Addition Without Incriminating Material; Penny Stock LTCG Deleted: ITAT Mumbai
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Search Assessment – Suppressed Sales Deleted, Sec 37(1) Expenses Allowed & CWIP Write-Off Treated as Revenue – 143(3) Order Quashed – ITAT Mumbai
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Non-Application of Mind and Wrong AY Render Sec 147 Reopening Void – ITAT Kolkata
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