#Section 147
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5,090 articlesIncome Tax
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No reassessment beyond 3 years without proper sanction of prescribed higher authority
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U/s 80P Deduction Denied for Belated Return Post-2018 Amendment – ITAT Hyderabad Upholds Disallowance
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LTCG Addition Deleted as No Evidence Linking Assessee to Penny Stock Manipulation: ITAT Delhi
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ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed
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ITAT Ahmedabad: No Penalty for Mere Wrong Claim – U/s 271(1)(c) Deleted
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ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
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ITAT Delhi: No Proper Service of U/s 148 Notice – Entire Reassessment Quashed
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ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions
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ITAT Mumbai: Sec 54 Claim Cannot Be Denied Merely for No Original Return-Allowed in Reassessment
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Reassessment Invalid Due to Change of Opinion on Same Facts: ITAT Mumbai
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ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
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ITAT Pune: No Penalty When Mistake Attributable to Tax Consultant – Bona Fide Conduct Accepted
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ITAT Mumbai: Reopening Invalid on Change of Opinion-No Fresh Material, Assessment Quashed
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