#Section 147
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5,090 articlesIncome Tax
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ITAT Rajkot: Wrong Sanction & Late 148 Notice Void Reassessment
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Income Tax
Portal Date vs Notice Date: ITAT Orders Fresh Hearing on Legality of Reassessment Notice
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Income Tax
Reopening Quashed as Original Reason for 147 Fails – No Other Additions Can Survive
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Income Tax
When AO Relies Blindly on Old Penny-Stock Data, Reopening Cannot Stand
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Income Tax
JAO cannot issue Section 148 notices when faceless mechanism applies: AP HC
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Income Tax
Revision Fails: PCIT Cannot Invoke 263 Without Making the Very Enquiry He Says AO Missed
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Income Tax
Under-Reporting Penalty- AO Didn’t Decide Form 68 in Time: ITAT Deletes 270A Penalty
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Income Tax
Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals
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Income Tax
ITAT Hyderabad Deletes ₹17.55 Lakh Penalty: No Under-Reporting in Accepted 148 Return
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Income Tax
Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit
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Income Tax
Delhi ITAT Quashes Reopening Based on Mere Audit Objection: No New Material to Invoke Section 147
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Income Tax
Reassessment Quashed for Missing 143(2) Notice and Ignoring Valid Return
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Income Tax
PAN Mismatch Triggers Reassessment Remand for Import Verification
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Income Tax
