#Section 147
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CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata
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Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad
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Dismissal of appeal for non-payment of self-assessment tax unjustified as no tax was payable due to losses: ITAT Hyderabad
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Revision u/s. 263 set aside as order of AO not found to be erroneous and prejudicial to interest of revenue: ITAT Ahmedabad
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Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
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Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
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Notice issued u/s. 148 in the name of dead individual is null and void: ITAT Jaipur
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Reassessment unsustained as based on entirely new reason which deprives assessee’s right to object: Delhi HC
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CIT(A) cannot pass ex-parte order without affording opportunity of being heard: ITAT Delhi
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Passing of assessment order without issuance of notice u/s. 143(2) is unsustainable: ITAT Bangalore
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Jaipur Development Authority eligible for section 11 Exemption: Rajasthan HC
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Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC
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Issuance & service of section 143(2) notice after filing of ROI is sine-qua-non for framing assessment
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