#Section 147
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5,090 articlesIncome Tax
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133-day non-deliberate delay condoned as substantial justice prioritized over technicality: ITAT Bangalore
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Power of rectification vested to Settlement Commission only w.e.f. 01.06.2011: Madras HC
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Section 50C applies only to sellers and not to buyers: ITAT Ahmedabad
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AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
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Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
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Reinitiating reassessment on same set of reasons on which assessment already concluded is unsustainable
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Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
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Exemption u/s 10(23C) Can’t Be Denied if AO Fails to Notify Authority on Contravention
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No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment
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Reopening concluded assessment jurisdictionally not sustainable: Delhi HC
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Addition Based Solely on Assessee’s Admission Without Evidence Not Sustainable: Rajasthan HC
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Assessment of Search & Seizure: Concept of Block Assessments
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Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad
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