#Section 147
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5,090 articlesIncome Tax
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Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment
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Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed
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Wrong Authority Approval Voids Reassessment Beyond 3 Years
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Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar
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Reopening Beyond 3 Years Below ₹50 Lakh Quashed
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Belated U/s 148 Return Costs Assessee: 1% NP Estimation Upheld
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Agent Collections vs Own Sales—Hyderabad ITAT Remands 69A Addition for Fresh Verification
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Entire Share Sale Proceeds Can’t Be Taxed as Capital Gains: ITAT Visakhapatnam
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Cash Labour Payments Cannot Be Disallowed on Guesswork: ITAT Pune
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No Concurrent Jurisdiction Between FAO and JAO Under Reassessment Law: ITAT Visakhapatnam
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Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice
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No Hearing, No Finality: ITAT Restores 69 Addition in Reassessment to AO
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Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy
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