#Section 147
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5,090 articlesIncome Tax
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Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised
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Notice u/s. 148 issued with approval of Member of CBDT is void and invalid
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ITAT Bangalore: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits
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Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
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Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability
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Section 263 Cannot Replace AO’s View on Reopening Issues
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Generic Client Code Modification Allegations Insufficient for Reopening: Delhi HC
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ITAT Mumbai Deleted FBT Addition as Sales Promotion Expenses Gave No Employee Benefit
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Reopening Below ₹50 Lakh Without PCCIT Approval Is Invalid
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Unaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh
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Notice issued u/s. 148 beyond 3 years is time barred as escapement is less than 50 Lakhs
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Reopening Challenge Rejected; Revenue Difference Issue Sent Back
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Unsigned Approval u/s 151 Vitiates Reassessment: ITAT Rajkot Quashes Reopenings in Classic Network Pvt. Ltd. Group Case
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