#Section 147
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5,090 articlesIncome Tax
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Section 56(2)(vii)(b) Addition Quashed; AO Directed to Use Valuation from Agreement Year
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Penny Stock LTCG Additions on mere Conjecture Unjustified: ITAT Mumbai
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Revision proceeding u/s. 263 not tenable as order not erroneous or prejudicial to interest of revenue
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Concluded & closed assessment cannot be reopened on suspicion: Delhi HC
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No Reassessment Without Prior Approval U/S 151(ii) for Cases Over ₹50 Lakh Beyond 3 Years:
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Reassessment Notice u/s 148 Quashed Due to Issuance Beyond Limitation Period
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Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
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Section 148 Reassessment Beyond Section 149 Time Limit is Unsustainable: Madras HC
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Reopening of assessment u/s. 148 on mere change of opinion is invalid: ITAT Chennai
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Transaction Genuine under section 68 if Loan Repaid with Interest: ITAT Delhi
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Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC
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No Section 69A Addition for Third-Party Pen Drive Data Without Confronting Taxpayer
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Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
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