#Section 147
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5,090 articlesIncome Tax
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Search Assessment Barred: Limitation Period Starts When AO Gets Seized Papers
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ITAT Delhi Deletes Penalty for Non-Compliance Where Notice Not Served on NRI
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Revised Return After Detection Not Voluntary – ITAT Upholds 200% Misreporting Penalty
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Penny Stock Gains Upheld as Genuine – ITAT Quashes Reopening for Lack of Fresh Material
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ITAT Mumbai Quashes 263 Orders: No Incriminating Material to Revisit 80IC Claim U/s. 153A
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₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
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AO Must Apply Three-Year Gross Profit Instead of Treating Sales as Bogus: ITAT Delhi
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Reassessment based on direction of CIT(A) post period prescribed u/s. 149 cannot be sustained
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Reopening u/s. 147 justified as third party statement is substantiated with tangible material
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Reopening Beyond Four Years Invalid as Non-Filing of Form 3CL Not Material Non-Disclosure
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Cash Deposit Addition Invalid When Source Is Fully Explained with Documentary Proof
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ITAT Deletes Interest Disallowance After Revenue Accepts Loan Genuineness
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Faceless Regime Prevails: Reassessment by Jurisdictional AO Held Void
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