#Section 147
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5,090 articlesIncome Tax
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Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings
Income Tax
Income Tax
Technical Dismissal Upheld but ITAT Orders Fresh Review After 26AS Correction
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Income Tax
Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted Due to Pending HC Decision on Section 10(26BBB) Exemption Claim
Income Tax
Income Tax
ITAT Mumbai Quashed Reassessment Due to Wrong Assessment Year in Recorded Reasons
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No Capital Gains Tax on Sale of Agricultural Land Beyond Municipal Limits: ITAT Ahmedabad
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Section 148 notice issued beyond statutory six-year limitation period is invalid: Bombay HC
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Section 50C Not Applicable to Stock-in-Trade? ITAT Remands for Fresh Verification
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Income Tax
Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
Income Tax
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Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
Income Tax
Income Tax
Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion
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Income Tax
Section 56 & 69 Additions deleted After Reassessment Proceedings Quashed
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Income Tax
Section 68 Addition Deleted as Bank Entries Not Considered Books of Account
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Income Tax
