#Section 147
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5,090 articlesIncome Tax
Income Tax
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
Income Tax
Income Tax
Reopening Quashed for Lack of Disclosure Failure
Income Tax
Income Tax
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Income Tax
Income Tax
Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition
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Income Tax
Bogus Purchases: Only 6% Profit Element Taxable: Delhi ITAT
Income Tax
Income Tax
Reassessment Found Erroneous for Not Applying Checkmate Law—Revision Justified
Income Tax
Income Tax
Section 148 Notices Held Defective for Post-April Issuance Despite March Dating
Income Tax
Income Tax
Assessment Set Aside as AO’s Letter Did Not Address Reopening Objections
Income Tax
Income Tax
Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
Income Tax
Income Tax
Reassessment Quashed for Pure Change of Opinion
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Income Tax
Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi
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Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”
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Income Tax
Technical ITBA Errors Cannot Extend Limitation for Reassessment
Income Tax
Income Tax
