#Section 147
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5,090 articlesIncome Tax
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Addition based on observation by DCIT without independent inquiry by AO not sustained
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Arihant Developers Wins Bombay HC Case on IDS Tax Payment
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Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
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Structure of Reassessment Provisions Under Income Tax Act, 1961
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No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
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Assessment order was quashed as search assessment should be computed u/s 153 instead of u/s 147
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Reassessment action based on wholly erroneous view is liable to be quashed: Delhi HC
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Passing of fresh assessment order beyond time prescribed u/s. 153(3) cannot be sustained: Delhi HC
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Due to short gap between three notices CIT(A) directed to give one more opportunity of being heard
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No revisional jurisdiction u/s. 263 as issue examined during assessment proceeding: ITAT Ahmedabad
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Failure to conduct enquiry resulted into order being erroneous and prejudicial hence revision u/s. 263 sustained
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Proceedings u/s. 153C should be initiated based on material found at premises of another company
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Settlement Commission Orders Not Rectifiable Under Section 154: Madras HC
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