#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold
Income Tax
Income Tax
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
Income Tax
Income Tax
NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune
Income Tax
Income Tax
Reopening not justified as reasons recorded remained speculative
Income Tax
Income Tax
Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years
Income Tax
Income Tax
Wrong Sanction Under Section 151 Makes Reassessment Void Ab Initio
Income Tax
Income Tax
Appeals Restored After Delay Condoned Due to Consultant Lapse
Income Tax
Income Tax
No Independent Enquiry, No Addition: ITAT Sets Aside ₹5.50 Lakh u/s 69A
Income Tax
Income Tax
Statutory Appeals Demand Merit Review: ITAT Corrects NFAC Approach
Income Tax
Income Tax
Section 263 Quashed: CIT Cannot Revisit Issues Already Examined by AO
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Income Tax
Appeal Delay Condoned Because Police Proceedings Are a Valid Reason for delay
Income Tax
Income Tax
Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits
Income Tax
Income Tax
Presumptive Taxation Applied Because Business Receipts Can’t Be Fully Treated as Unexplained
Income Tax
Income Tax
