#Section 144B
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1,431 articlesIncome Tax
Income Tax
Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion
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Assessment Quashed for Being Passed Without Awaiting DVO Report—Violation of Section 50C(2)
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ITAT Rajkot: Wrong Sanction & Late 148 Notice Void Reassessment
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Section 263 Set Aside as AO’s View on Repairs Was Plausible and Not Prejudicial to Revenue
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Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals
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Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit
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Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order
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Section 263 Action Invalid Due to Adequate Inquiry by Assessing Officer
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Income Tax
Reassessment Quashed for Pure Change of Opinion
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Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”
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Technical ITBA Errors Cannot Extend Limitation for Reassessment
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Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits
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TOLA Can’t Extend Section 148 Timeline: Rajkot ITAT Quashes Reopening
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Income Tax
