#Section 147
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5,090 articlesIncome Tax
Income Tax
No Proof of On-Money, ₹1.52 Cr Buyer Addition Deleted
Income Tax
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Post-2022 Reassessment Fails for Ignoring Faceless Procedure
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Reassessment Quashed Because Section 148 Notice Was Time-Barred
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₹1 Crore Commission Addition Rejected for Mere Suspicion
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Assessment Quashed for Ignoring Binding DRP Directions
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Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr
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Income Tax
Reassessment Quashed Because Notices Were Issued to a Dead Person
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Reassessment Quashed for Breach of Proviso to Section 147
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ITAT Mumbai Rejected Section 50C Due to Flawed Valuation of Tenanted Property
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ITAT Delhi Quashed Reassessment For Wrong Assumption of Facts
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Reasons First, Notice Later: Illegal Reassessment Quashed
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Sales Accepted, Purchases Can’t Be Bogus Under MVAT Alerts
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Entry Operator Statement Is No Evidence Without Fair Hearing
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