#section 142
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301 articlesIncome Tax
Income Tax
Reopening of assessment cannot be based on change of opinion
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Income Tax
ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
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CPC Exceeded Jurisdiction in Disallowing 80P Deduction for AY 2019–20: ITAT Hyderabad
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AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh
Income Tax
Income Tax
Delay in filing of return condoned as assessee was ignorant about TDS deducted
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Income Tax
No Hypothetical Income Can Be Taxed: Bombay HC on Cancelled Land Sale Agreements
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Income Tax
₹8.84 Cr Addition Deleted as ATM Cash Mistakenly Linked to Employee’s PAN
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Income Tax
Reopening Based Only on ACB Report: ITAT Quashes All 147 & 263 Orders
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Income Tax
School Fees Treated as Unexplained Income? ITAT Bangalore Orders Fresh Examination
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Treatment of income due to mere presence of blank cheque without any other evidence not tenable
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Income Tax
Survey Disclosure Can’t Be Taxed at 115BBE & Cash Tax Payment Isn’t Unexplained – ITAT Gives Major Relief
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Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
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AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
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Income Tax
