#Section 147
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5,090 articlesIncome Tax
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ITAT Kolkata Quashed Reassessment for Borrowed Satisfaction in Share Capital Case
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ITAT Delhi Disallowed Website Expense Due to Accommodation Entry Findings
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Reassessment Issued to Deceased Person Held Void Ab Initio
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Borrowed Satisfaction from Investigation Wing Not Permissible
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Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi
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Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi
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Unexplained Investment Limited to Actual Payment Made in the Year: ITAT Mumbai
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Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi
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No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi
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Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
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Section 50C Limited to Date of Actual Transfer, Not Later Escalation
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Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
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Telangana HC Quashes Section 148 Unsigned Reassessment Notice
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