#Section 147
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Disallowance on alleged fictitious loss without incriminating material cannot be sustained
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Ex-Parte Appeal Dismissal Set Aside for Lack of Reasoned Order
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Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme
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Appeal Dismissed on Delay Remanded for Merits Despite Non-Compliance
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Reassessment Quashed for Issuance of Notice Outside Faceless Regime
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Reopening After 3 Years Invalid If Escapement Is Below ₹50 Lakh
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Section 263 Validly Invoked for Allowing Section 80P in Belated Return
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Reopening Invalid When Search Material Triggers Section 153C
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Section 292B Cannot Cure Jurisdictional Defect in Reopening
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Interest Disallowance Set Aside as Loan Found Genuine
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Revisional Power Fails Where TPO Order Was Never Passed
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Revenue Appeal Fails Due to Wrong Assessment Year for Cash Investment
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PCIT Action Invalid for Failing Twin Conditions Under Section 263
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