#section 142
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301 articlesIncome Tax
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Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune
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Rental Income from Let-Out Office Taxable as House Property Income: ITAT Delhi
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Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi
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Section 68 Addition Deleted as Earlier Accepted Shares Can’t Be Held Bogus: ITAT Kolkata
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CIT(A) Can Remand Best Judgment Reassessment Due to Assessee’s Non-Compliance: ITAT Delhi
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ITAT Quashes Assessment as Jurisdictional AO Never Issued Section 143(2) Notice
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Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
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Income Tax
ITAT Quashes Section 263 Revision as AO Examined Depreciation Claim During Scrutiny
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Section 80-IA Deduction Reopening Set Aside as Enterprise Was Incorrectly Identified
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Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search
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Bangalore ITAT Condones 367-Day Delay and Rejects Challenge to NFAC Jurisdiction in Reassessment Case
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CIT(A) cannot Change Section of Addition from 69C to 69B Without Notice: ITAT Delhi
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Hyderabad ITAT Quashes Reassessment: No Notice Under Section 143(2), Entire Assessment Held Void
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Income Tax
