#section 142
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319 articlesIncome Tax
Income Tax
Assessment declared invalid due to service of notice on wrong address
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Reassessment proceeding u/s. 148 quashed as based on change of opinion
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PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad
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Disallowance of delayed employees’ contribution vide u/s. 143(1) sustained based on auditor’s observation
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Section 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur
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Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable
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Addition merely based on loose paper and documents not sustainable
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Addition based on DVO Valuation exceeding Stamp Duty Value was upheld
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Reassessment proceedings initiated against merged company invalid: Delhi HC
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Initiation of reassessment u/s. 147 based on search action instead of 153A/153C is untenable
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No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai
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Rejection of Section 80IAC Claim Unjustified for mere Form 10CCB Delay
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Addition not justified as fair market value determined as per rule 11UA: ITAT Jodhpur
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