#section 143(2)
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2,482 articlesIncome Tax
Income Tax
Reassessment post full and true disclosure results into mere change of opinion hence not sustained
Income Tax
Income Tax
Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material
Income Tax
Income Tax
Notice Under Section 148 Quashed for Reassessment Without Tangible Evidence
Income Tax
Income Tax
ITAT Deletes ₹6.67 Cr Gold Stock Additions After Complete Reconciliation
Income Tax
Income Tax
No Fresh Material, No Reassessment: ITAT Quashes Section 148 Notice
Income Tax
Income Tax
Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid
Income Tax
Income Tax
Reassessment Quashed Due to Unsigned 143(2) Notice: Mandatory Signature Requirement Ignored
Income Tax
Income Tax
Revenue’s Section 68 Challenge Rejected on Evidence and Repayment
Income Tax
Income Tax
Finance Broker Taxed Only on Brokerage as No Evidence of Income Found
Income Tax
Income Tax
Format Matters: ITAT Says Invalid 143(2) Notice Vitiates Whole Proceedings
Income Tax
Income Tax
Excise Incentive Treated as Capital Receipt Because Purpose Was Industrial Development
Income Tax
Income Tax
Addition u/s. 69A quashed as cash deposited was out of cash sales and was duly recorded in books
Income Tax
Income Tax
ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023
Income Tax
Income Tax
