#Section 147
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5,090 articlesIncome Tax
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No Firm, No Assessment: ITAT Mumbai Strikes Down 147 on Dissolved Partnership
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No Section 270A Penalty When Cess Claim Made in Good Faith and Withdrawn Post-Amendment
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Assessment Reopening Quashed Due to Defective Reasons and Roving Inquiry
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Time-Barred Notices Under Section 148 Lead to Quashing of Assessments
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AO’s Purchase + Sale Formula Rejected: Reassessment Sent Back for Proper Inquiry
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ITAT Rules 148 Notice Void Due to Wrong Authority’s Approval in Reopening After 4 Years
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Jurisdictional Misfire -Wrong Sanction Sinks Reopening: PCIT Approval Not Enough Beyond 3 Years
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No LTCG Claim, No Penny-Stock Benefit: ITAT Mumbai Deletes Addition & Allows Appeal
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Bogus Purchases from Five Hawala Suppliers: ITAT Delhi Restricts Profit Estimation to 8%
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Double Taxation Not Permitted: ITAT Mumbai Deletes 2% Estimated Profit Added in Hands of Partnership Firm
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Objections Not Disposed = Reopening Void: ITAT Delhi Affirms CIT(A), Quashes 147 Assessment
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Notice by Jurisdictional AO, Assessment by NFAC Held Invalid: ITAT Quashes Entire 147 Proceedings
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ITAT Mumbai Quashes Reassessment as Notice Issued by Non-Jurisdictional AO
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