#Section 144
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1,573 articlesIncome Tax
Income Tax
Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi
Income Tax
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CIT(A) Cannot Decide on Merits Without Condoning Delay – Delhi ITAT Sets Aside Order
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Old Lady’s Inability Leads to Ex-Parte Orders – ITAT Restores Cash Deposit Case for Fresh Assessment
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Invalid 147 Reopening: Assessment Scrapped for Incorrect Assumption of Non-Filing
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ITAT Rejects Appeal Due to 115-Day Delay Despite Jurisdictional Challenge to u/s 148 Notice
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Penalty u/s 271(1)(c) Premature When Quantum Appeal Pending: ITAT Remands Matter to AO
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Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A
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Addition Deleted Because Startup Submitted Evidence After AO’s Procedural Lapses
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No Firm, No Assessment: ITAT Mumbai Strikes Down 147 on Dissolved Partnership
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Assessment Reopening Quashed Due to Defective Reasons and Roving Inquiry
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Stamp Duty vs RR Value Confusion: ITAT Remands ₹75.33L Addition
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AO’s Purchase + Sale Formula Rejected: Reassessment Sent Back for Proper Inquiry
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Assessment on Dissolved Firm Upheld for Failure to Explain ₹25 Lakh Cash Deposit
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