#Section 147
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5,090 articlesIncome Tax
Income Tax
Assessment Cannot Be Remanded Without Deciding Validity of Section 144 Order: Delhi HC
Income Tax
Income Tax
Mere Suspicion from STR Data Insufficient for Section 69C Addition
Income Tax
Income Tax
Section 148 Notice Invalid Beyond Three Years as Escaped Income Below ₹50 Lakh
Income Tax
Income Tax
Capital Gain Addition Reopened Due to Failure to Consider Statutory Deductions
Income Tax
Income Tax
Reopening Beyond 4 Years Fails Without Assessee’s Default: ITAT Quashes 148 Notice
Income Tax
Income Tax
Gross Profit Addition Deleted Because Tag Price Is Not Actual Sale Price
Income Tax
Income Tax
Ex-Parte Section 69A Addition Set Aside for Lack of Verification of Agency Role
Income Tax
Income Tax
Settlement applications held valid as Finance Act not in force before March 2021
Income Tax
Income Tax
Illness of authorised signatory justifies second chance: ITAT restores cash-deposit additions to AO
Income Tax
Income Tax
Section 147 Proceedings Invalid Due to Limitation, ₹3.34 Cr Addition Dropped
Income Tax
Income Tax
No Section 271D Penalty on Cash Payment under Pre-Amendment Property Agreement
Income Tax
Income Tax
Denial of virtual hearing vitiates appellate order: ITAT restores matter for fresh hearing
Income Tax
Income Tax
Delay Condoned, Demonetisation Cash-Deposit Case Restored
Income Tax
Income Tax
