#Section 147
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Notice U/s 148 quashed as sanction U/s 151 obtained from non-competent authority
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Bogus Purchase, Loan Creditor Additions Deleted – CIT(A) Relief Upheld
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Reassessment Quashed – Notice U/s 148 Issued Before Approval & Mechanical Sanction U/s 151
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Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
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Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
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Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
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Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
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ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
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Commission income earned by Booking.com not taxable in India
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ITAT Allows Earlier Indexation Year Because Possession & Payment Occurred Before Registration
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ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits
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Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)
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ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
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