#Section 147
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5,090 articlesIncome Tax
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Failure to Produce Loan Transaction & Share Pledge/purchase Documents: ITAT Directs Re-adjudication
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Kerala HC sets aside assessment order, citing violation of natural justice
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ITAT Mumbai quashes Reassessment Due to Lack of Mind Application
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Section 144C(4) – Assessment Order Time-Barred if Objections Filed After Limitation: Delhi HC
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Addition based on third party statement without tangible material is unsustainable
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Unexplained cash credit u/s 68: Addition sustained on failure to discharge onus cast on assessee
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Reassessment must be based on new and substantive grounds: Delhi HC
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CIT(A) cannot exercise enhancement power on issue not dealt by AO
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Section 263: Revision unjustified as AO took possible view based on available records
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No Bonafide Cause: ITAT Rejects 1040 Days Appeal Delay Condonation request
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Section 68: Preference Share Sale Receipt reflected in Books Not Unexplained Credit
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Lack of Independent Application of Mind: Delhi HC set-aside Section 148 Reassessment Order
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Reopening inspired from change of opinion is liable to be quashed
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