#Section 147
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5,090 articlesIncome Tax
Income Tax
ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
Income Tax
Income Tax
ITAT Restores ₹15 Crore Cash Addition: CIT(A) Failed to Seek Remand Report & Violated Rule 46A
Income Tax
Income Tax
Revision u/s 263 Quashed: No Specific Error Identified by PCIT
Income Tax
Income Tax
Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid
Income Tax
Income Tax
Section 69A Addition Deleted: AO Must Prove Cash Deposit Isn’t Sale Consideration
Income Tax
Income Tax
Reassessment proceedings initiated with approval from wrong authority is invalid: ITAT Delhi
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Income Tax
ITAT Delhi Quashes Section 147 and 148 Proceedings Over Improper Section 151 Sanction
Income Tax
Income Tax
ITAT Ahmedabad Rejects 263 Revision Over Proper AO Verification
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Income Tax
No Evidence, No Rigging, No Bogus LTCG – Penny-Stock Theory Fails
Income Tax
Income Tax
Section 151A Breach: ITAT Quashes Reopening, ₹58.68 Cr Bogus Purchase Addition Deleted
Income Tax
Income Tax
Penalty u/s 271AAC & 270A Remanded as Quantum Appeal Restored for Fresh Hearing
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Income Tax
Assessment Remand Without Deciding Validity Objections Declared Improper
Income Tax
Income Tax
ITAT Upholds 40A(3) Despite Genuine Purchases- Cash Payments on Working Days Hit by 40A(3)
Income Tax
Income Tax
