#Section 147
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5,090 articlesIncome Tax
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Bogus purchase addition restricted to extent of gross profit rate
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Purchase of four shops and one room doesn’t qualify for exemption u/s. 54: ITAT Agra
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Jurisdiction of JAO to conduct proceedings u/s. 148A: Matter referred to Larger Bench
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Defective Section 151(2) sanction & non-disposal of objections: ITAT quashes Reassessment in on money Case
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Mere change of opinion on already disclosed facts: Gujarat HC Quashes Reassessment Notice
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Madras HC Quashes Reassessment for Change of Opinion
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Addition based on non-service of notices set aside – Mumbai ITAT accepts source of property funds
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Option money is capital receipt: ITAT Delhi
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ITAT Mumbai Voids Reassessment, Deletes Section 56(2)(viia) Addition
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Concluded assessments cannot be reopened merely based on suspicion: Delhi HC
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Holding Period Starts From Agreement Date, Not Possession: ITAT Mumbai
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Absence of full & true disclosure of material facts: Reopening of Assessment Justified
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Principles Governing Reopening of Assessment Under Section 147 – Gujarat HC
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