#section 132
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1,566 articlesIncome Tax
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Assessment Quashed as Section 127 Transfer Made by Non-Jurisdictional PCIT
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₹2 Crore Section 69 Addition Quashed Due to Uncorroborated Loose Sheets
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Reassessment Addition Based Solely on Retracted Third-Party Statements Quashed: ITAT Mumbai
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Loose Sheets + Retracted Statement Not Enough for 69A On-Money Addition: ITAT Chennai
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ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est
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Section 143(3) Order Invalid as Assessment Had Abated on Search Date
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Assessment Quashed as U/s 143(2) Issued by Wrong Jurisdictional AO: ITAT Kolkata
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No Capital Gains on JDA Without Consideration or Transfer of Possession: ITAT Hyderabad
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No Addition in Unabated 153A Assessment Without Incriminating Material: ITAT Kolkata
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Section 271(1)(c) Penalty not leviable on estimated bogus-purchase disallowance: ITAT Mumbai
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ITAT Delhi Set Aside Section 153C Orders for Exceeding Ten-Year Block
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No Addition in Unabated Search Year Without Seized Evidence: ITAT Kolkata
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ITAT Delhi Quashed Section 153C Assessment for Failing ₹50 Lakh Threshold
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