#Section 147
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5,090 articlesIncome Tax
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Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue
Income Tax
Income Tax
Sections 147 & 148 of Income-Tax Act: Reassessment From ‘Reason to Believe’ to ‘Information’
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Income Tax
Section 148 Notice Quashed for Mechanical Approval Without Recorded Satisfaction: Delhi HC
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₹14 Lakh Unexplained Investment Addition Reopened Due to Incomplete Evidence Review
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Income Tax
LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68
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Income Tax
Reassessment Upheld as Section 148 Notice Issued Within Limitation Despite clerical error in email attachment
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Income Tax
Reassessment Quashed as Escaped Income Below ₹50 Lakh Threshold: ITAT Mumbai
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Income Tax
No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
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Income Tax
FMV of flat received on surrender of tenancy right will be cost of acquisition
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Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
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Income Tax
Section 11(3) Addition Partly Upheld: ₹1.24 Cr (AY 1994-95) Survives; Earlier Accumulations Nil; Matter Remanded to CIT(A) – ITAT Hyderabad
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ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal
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Income Tax
ITAT Mumbai Deletes Capital Gains Addition for Unsigned MOU & Cross-Examination Denial
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Income Tax
