#Section 147
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5,090 articlesIncome Tax
Income Tax
Revenue Appeals Fail as No Transfer of Risk and Reward Before Completion
Income Tax
Income Tax
Unsigned Sanction Fatal: Reassessment Proceedings Set Aside
Income Tax
Income Tax
Section 144 Ex Parte Orders Invalid Without Fair Opportunity
Income Tax
Income Tax
Tax Assessment Set Aside for Ignoring Mandatory Legal Representative Requirement
Income Tax
Income Tax
Reassessment Quashed for Lack of Opportunity to Reply to Section 148 Notice
Income Tax
Income Tax
Reassessment Quashed for Initiation Outside Section 151A Scope
Income Tax
Income Tax
Reassessment Quashed Because Section 151 Sanction Was Mechanical
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Income Tax
Repaid Loans and Bank Entries Can’t Trigger Section 68
Income Tax
Income Tax
JAO Can’t Bypass Faceless Mandate – U/s 148 Notice Issued Outside Scheme Quashed
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Income Tax
Borrowed Satisfaction Invalidates Reopening Under Section 147
Income Tax
Income Tax
388-Day Delay Condoned; Case Remanded for Fresh Hearing
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Income Tax
No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
Income Tax
Income Tax
Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
Income Tax
Income Tax
