#Section 144B
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1,431 articlesIncome Tax
Income Tax
ITAT Chandigarh Quashes Reassessment Beyond 3 Years for Lack of Proper Section 151(ii) Sanction
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Punjab & Haryana HC Quashes Section 148 Notice for Bypassing Faceless Assessment
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Form 3CL for weighted deduction u/s. 35(2AB) not mandatory for period prior to AY 2016-17
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Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership
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Failure to Select VC Option Doesn’t Deny Oral Hearing if Requested in Writing
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ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151
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ITAT Upholds Section 263 Revision Due to Lack of Inquiry Into Section 80GGC Political Donation
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Mutual Fund Dividend Not Bogus u/s 68; Reopening Beyond 4 Years Held Change of Opinion; ₹39.53 Cr Deleted – ITAT Mumbai
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Additions Based Solely on Investigation Report & Assumed 3% Commission Unsustainable: ITAT Mumbai
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Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
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Reopening Quashed for Invalid Section U/s 151 – Approval by Wrong Authority Beyond 3 Years Held Void – ITAT Mumbai
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Addition U/s 69 Deleted; AO/CIT(A) Inconsistency & No On-Money Evidence – ITAT Mumbai
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Registration Not Determinative; Stock-in-Trade Taxable on Possession & Consideration – Rs 10.81 Cr Deleted – ITAT Mumbai
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