#Section 147
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5,090 articlesIncome Tax
Income Tax
No Fishing Enquiries in Reassessment – Pune ITAT Quashes 148 Proceedings After AO Dropped Original Issue!
Income Tax
Income Tax
No Cross-Examination, No Addition: ITAT Deletes ₹1.09 Crore “Entry Operator” Loan Addition
Income Tax
Income Tax
Bombay HC Quashes Reassessment as Limitation Expired Before Assessment Order Was Passed
Income Tax
Income Tax
ITAT Deletes Addition as Sale Value & Stamp Duty Alone Cannot Prove Cash Payment
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Income Tax
ITAT Delhi Deletes IDS Addition as Income Was Taxed in Wrong Assessment Year
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Income Tax
Reopening After 4 Years on Same “Hawala Purchase” Material = Mere Change of Opinion: Pune ITAT Quashes Reassessment
Income Tax
Income Tax
Income Tax Additions Based Only on DRI Allegations Sent Back for Fresh Review by ITAT
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Income Tax
No Automatic Addition Based on Form 26AS Mismatch if No Matching Bank Credits
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Income Tax
Ex Parte Assessment on Bitcoin Transactions Sent Back for Fresh Hearing: ITAT Delhi
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Income Tax
No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case
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Income Tax
Reassessment Invalid Where Seized Document Did Not Match Agricultural Land Sale: Gujarat HC
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Income Tax
Escaped Income Below ₹50 Lakh? Reopening After 3 Years Is Dead on Arrival: ITAT Quashes NRI Reassessment
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Income Tax
AO’s Own Penalty Order Sinks Reassessment: ITAT Holds First Section 147 Order ‘Infructuous’
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Income Tax
