#section 143(3)
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6,168 articlesIncome Tax
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No Transfer U/s 2(47) – Temporary Alternate Flat Not Taxable – ITAT Mumbai
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Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
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Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
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Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore
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ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
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Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
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Provision for leave encashment on actuarial basis is allowable as deduction
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Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
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ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction
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ITAT Bangalore Deletes Section 271D Penalty on Cash Sale Receipt
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Second OGE Non-Est; Two U/s 143(3) r.w.s. 254 Orders for Same AY Invalid – Revenue Appeals Dismissed by ITAT Bangalore
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Reassessment Quashed as Year of Search Cannot Be Reopened Under Section 148
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ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
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