#Section 147
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5,090 articlesIncome Tax
Income Tax
Reopening of Assessment Based on Change of Opinion Unjustifiable: ITAT Ahmedabad
Income Tax
Income Tax
No Reassessment Without Reasoning to Support Income Escape Claim
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Income Tax
ITAT Quashes Reassessment Order Due to Lack of Section 143(2) Notice
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Income Tax
Section 292BB not applies in cases where mandatory notice was not issued
Income Tax
Income Tax
Section 143(3)/147 Assessment invalid Without Valid Section 143(2) Notice
Income Tax
Income Tax
Disallowance of provision for leave encashment unwarranted as liability was inherited due to restructuring
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Income Tax
Agricultural nature of land at time of sale determinative regardless of buyer’s intended use: ITAT Ahmedabad
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Deduction u/s. 80P inadmissible as return filed after due date prescribed u/s. 139(1): ITAT Ahmedabad
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Income Tax
No Section 143(2) notice Requirement if Valid Section 148 Notice issued
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Income Tax
Exemption u/s. 10(38) disallowed as sale of share was an affair to convert unaccounted money: ITAT Ahmedabad
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Income Tax
Reassessment proceedings quashed as sanction granted u/s. 151 in a mechanical manner: Bombay HC
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Income Tax
Bombay HC Invalid Reassessment Notice for non-compliance with Section 151A
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Income Tax
Reference to DVO mandatory when assessee objects adoption of stamp duty valuation: ITAT Ahmedabad
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Income Tax
