#Section 147
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5,090 articlesIncome Tax
Income Tax
ITAT Mumbai Quashes Reassessment: Contradictory AO Reasons Void Proceedings
Income Tax
Income Tax
AO’s Apprehension Not Evidence – Section 50C Inapplicable to Leasehold; Reassessment on Change of Opinion Invalid
Income Tax
Income Tax
Delhi HC Upholds JAO Powers to issue reassessment notice Despite Faceless Scheme
Income Tax
Income Tax
No Section 271(1)(c) Penalty on Estimated Bogus Purchases Additions: Bombay HC
Income Tax
Income Tax
Conflicting HC Rulings: ITAT Adopts Assessee-Friendly View on Section 115BBE
Income Tax
Income Tax
No Reassessment for 2015–16 If Notice Issued on or After 1st April 2021: Karnataka HC
Income Tax
Income Tax
Time-Barred Section 148 Notice Nullifies 263 Revision: ITAT Mumbai Quashes PCIT’s Order
Income Tax
Income Tax
No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
Income Tax
Income Tax
Full Sale Consideration Taxed as STCG – ITAT Remands Case for Merits-Based Adjudication
Income Tax
Income Tax
CPC Exceeded Powers: Section 143(1) Adjustment on Insurance Policy Quashed
Income Tax
Income Tax
Reassessment Notices by Faceless Officers Not Illegal: Delhi HC
Income Tax
Income Tax
Invalid Reassessment Notice by JAO Renders 263 Revision Non-Est: ITAT Chennai
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without New Evidence: ITAT Chennai
Goods and Services Tax
Goods and Services Tax
