#Section 147
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5,090 articlesIncome Tax
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Exit Option Scheme EOS of State Bank of Travancore Not a Valid VRS Under Rule 2BA
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Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: Delhi HC
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CIT(A) Cannot Remand 147/144B Reassessments – Speaking Order Required
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CIT(A) cannot travel beyond Reopening Reasons: ITAT Bangalore
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Reopening u/s. 148 quashed as based on mechanical approval u/s. 151
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Reopening u/s. 148 based on wrong facts is not sustainable: ITAT Chandigarh
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No reassessment unless there was new tangible evidence found against assessee
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Order of special audit not sustained as procedure mandated u/s. 142(2A) and 142(2C) not followed
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Revision u/s. 263 initiated by CIT based on AO’s recommendation is not maintainable
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No addition of cash deposits of ₹ 17.16 Lakh u/s 69A as demonetization deposits were valid until 31.12.2016
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Reassessment Void for Approval from Incorrect Authority Beyond Three Years
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Sufficient cause shown for not attending hearing before CIT(A): Matter restored back to CIT(A)
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ITAT Delhi quashes reassessment for quoting repealed section & granting mechanical Approval
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