#Section 147
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5,090 articlesIncome Tax
Income Tax
ITAT Upholds Genuine LTCG Claim Despite Alleged Accommodation Entries
Income Tax
Income Tax
Reassessment Quashed Due to Unsigned 143(2) Notice: Mandatory Signature Requirement Ignored
Income Tax
Income Tax
Revenue’s Section 68 Challenge Rejected on Evidence and Repayment
Income Tax
Income Tax
Section 68 Addition Quashed for Violating Principles of Natural Justice
Income Tax
Income Tax
Format Matters: ITAT Says Invalid 143(2) Notice Vitiates Whole Proceedings
Income Tax
Income Tax
Uncorroborated 132(4) Statement Can’t Tax a Genuine Donation
Income Tax
Income Tax
Capital Gain Proven with Full Documentation; Section 69A/69C Additions Deleted
Income Tax
Income Tax
No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted
Income Tax
Income Tax
Severe Handicap, Wrong Advice Ex-Parte Orders – ITAT Restores Cash-Deposit Case to AO
Income Tax
Income Tax
Communication Gap in Faceless Regime: ITAT Sends Matter Back to CIT(A)
Income Tax
Income Tax
ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023
Income Tax
Income Tax
Escapement Below ₹50L: ITAT Quashes 148 Notice Issued After 3 Years
Income Tax
Income Tax
Section 148 on Dead Person: ITAT Quashes Reopening & Entire Assessment as Void
Income Tax
Income Tax
