#Section 147
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Section 148 Notice Emailed on 1 April 2021 Can’t Be Treated as Issued on 31 March: Bombay HC:
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Bombay HC Sets Aside Order Rejecting Naresh Goyal’s Reassessment Objections
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Pune ITAT Quashes Reassessment as Section 148A(b) & 148A(d) Reasons Differed
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Farmer’s KYC Documents Allegedly Misused for ₹5.83 Crore Cash Deposits; ITAT Hyderabad Orders Fresh Verification
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Block Assessment Quashed for Lack of Section 143(2) Notice: Delhi HC
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Section 28 Land Acquisition Interest Exempt as Enhanced Compensation: ITAT Delhi
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Section 69 Addition Deleted as No Evidence Linked Joint Holder to Alleged On-Money: ITAT Mumbai
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No Section 271(1)(c Penalty on Additional Income Declared in Section 153A Return: ITAT Delhi
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WhatsApp Chats Accepted as Evidence, On-Money Addition Limited to 25%: ITAT Mumbai
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Leave Encashment Exemption Cannot Be Refused Merely Because Form 16 Omits It: ITAT Pune
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Assessment Orders Quashed for Jurisdictional Defects in Reassessment & Search Proceedings: ITAT Delhi
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Section 69 Additions Unsustainable on Uncorroborated Ledgers: ITAT Delhi
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Reassessment Quashed as Section 153C, Not Section 147, Applied: ITAT Ahmedabad
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