#Section 147
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ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
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ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid
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Addition Based on Third-Party Software Data Invalid Without Cross-Examination: ITAT Mumbai
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ITAT Mumbai Invalidates Reassessment as Bogus Purchases Not ‘Asset’ Under Section 149
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Reassessment Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
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Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
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Loose Sheets Found in Employee’s Two-Wheeler Not Valid Basis for Unaccounted Sales Addition
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Sec 149(1)(b): Reopening Beyond 3 Years Only if Escaped Income amount to ₹50 lakh or more
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Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
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PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
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No digital/physical signatures of approving authority – Section 148 notice quashed
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Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
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Sec 68 Addition Set Aside – Documentary Evidence Accepted; Matter Remanded for Loan Repayment Verification
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