#Section 147
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5,090 articlesIncome Tax
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Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)
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ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case
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Tribunal Deletes ₹2.14 Crore Addition Due to Invalid Pre-Notification NFAC Action
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Section 148 Notice Without Jurisdiction Renders 263 Unsustainable
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193-Day Delay Condoned: ITAT Says Don’t Deny Merits to Rural Assessee
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ITAT Quashes ₹1 Cr Addition Under Section 148 on Penny Stock LTCG
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CIT(A) Cannot Hide Behind PCIT’s 263 Order – Independent Application of Mind Mandatory
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No Inquiry, No Jurisdiction: PCIT Revision Under Section 263 Invalid
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Bogus Purchases: Only 2% Profit Taxable Due to Accepted Sale
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Addition Set Aside Because Crypto Trades Cannot Be Assumed Without Bank Evidence
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PAN Mismatch Is Not Enough: Tribunal Orders Verification Before Treating Bank Deposits as Unexplained
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JAO Lacked Power Post-29.03.2022: ITAT Quashes 148 Notice & Entire Proceeding
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ITAT Admits New Evidence, Sends Rs. 90 Lakh Addition Back to AO
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