#Section 147
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5,090 articlesIncome Tax
Income Tax
ITAT Delhi Quashed Reassessments for Wrong Reasons, Time-Bar & Invalid Sanction
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment for Mechanical Section 148 Notice & Wrong Assumption of Non-Filing
Income Tax
Income Tax
Bogus Loan Addition Deleted: ITAT Rejects Uncorroborated WhatsApp Chats & Statements
Income Tax
Income Tax
Reopening Barred by Limitation: ITAT Quashes 148 Notice for AY 2015-16 Post-TOLA
Income Tax
Income Tax
Reassessment Quashed: ITAT Invalidates Reopening Beyond 4 Years Without Material Non-Disclosure
Income Tax
Income Tax
ITAT Kolkata: 2581-Day Appeal Filing Delay Condoned – Matter remanded to AO with ₹25,000 cost
Income Tax
Income Tax
Unexplained investment in house upheld – Loans from relatives not proved: ITAT Delhi
Income Tax
Income Tax
Ex-parte Assessment Set Aside for Fresh Adjudication: ITAT Upholds CIT(A)’s Power u/s 251(1)(a)
Income Tax
Income Tax
Reassessment Invalid If No Addition on Original Reason: ITAT Jaipur
Income Tax
Income Tax
ITAT Deletes LTCG Addition as “Human Probability” Can’t Replace Evidence
Income Tax
Income Tax
Reassessment Quashed for Addition Based on Retracted Search Statements & missing DIN
Income Tax
Income Tax
No Second Guessing AO’s Judgment – ITAT Nullifies PCIT’s 263 Revision as Overreach
Income Tax
Income Tax
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
Income Tax
Income Tax
