#section 142
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301 articlesIncome Tax
Income Tax
CPC Section 143(1) Adjustment Invalid if done without Prior Intimation: ITAT Delhi
Income Tax
Income Tax
Income Tax Section 143(1) Adjustments Without Opportunity of Hearing Unsustainable
Income Tax
Income Tax
No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
Double addition flagged: ITAT gives vegetable trader one more chance-with cost
Income Tax
Income Tax
Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
Income Tax
ITAT Pune: Reopening After 4 Years Invalid When Share Premium Details Already Disclosed – Rs. 30 Cr Addition u/s 68 Deleted
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore
Income Tax
Income Tax
Section 143(1)(a) Intimation Quashed Due to Failure to Issue Mandatory Prior Notice
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Income Tax
Income Tax
Delhi High Court Grants Exemption Despite Incorrect Income Head in Return
Income Tax
Income Tax
