#section 132
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1,406 articlesIncome Tax
Income Tax
Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice
Income Tax
Income Tax
ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons
Income Tax
Income Tax
153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
Income Tax
Income Tax
Addition u/s. 68 based on certain statement not sustained as documentary evidence not considered
Income Tax
Income Tax
No U/s 153A Addition, But Reassessment Power Explicitly Preserved
Income Tax
Income Tax
Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed
Income Tax
Income Tax
Search Jewellery Addition Cut for Arbitrary Expense Estimation
Income Tax
Income Tax
Earlier Section 263 Action Cannot Justify Fresh 153C Assessment
Income Tax
Income Tax
No 271AAB Penalty for Book-Based Disallowances Without Search Incriminating Material
Income Tax
Income Tax
Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT
Income Tax
Income Tax
Revenue Appeals Fail as No Transfer of Risk and Reward Before Completion
Income Tax
Income Tax
No U/s 115BBE Tax Because Income Was Business Profit, Not Unexplained Money
Income Tax
Income Tax
Borrowed Satisfaction Invalidates Reopening Under Section 147
Income Tax
Income Tax
