#Section 147
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5,090 articlesIncome Tax
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ITAT Mumbai: Second Reopening Based on Same Material Is Invalid-Change of Opinion Not Permissible
Income Tax
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ITAT Mumbai: Reopening Invalid Without Proper Sanction-Approval by Wrong Authority Vitiates Entire Proceedings
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ITAT Mumbai: Reopening Beyond 3 Years Invalid Where Escaped Income below ₹50L-Notice u/s 148 Quashed
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ITAT Mumbai: Reopening Invalid Without Proper Sanction-Entire Assessment Quashed
Income Tax
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Reassessment Quashed as Time-Barred Due to Post-2021 Notice for AY 2015–16
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No Section 68 Addition on Sales Already Offered to Tax: ITAT Mumbai
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Reopening Invalid as Based on Issue Already Decided in Earlier Year: Gujarat HC
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Non-service of statutory notice prior to initiation of proceedings u/s. 148 not tenable: Matter remitted
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Unexplained Cash Deposits Addition Reduced Because Only Peak Balance Taxable: ITAT Ahmedabad
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Delay in Appeal Condoned Due to Genuine Lack of Awareness by Senior Citizen Assessee
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Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13
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APMC Gets Full Exemption – ITAT Condones Delay & Quashes Assessments Despite PAN Error
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Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind
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