#Section 147
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5,090 articlesIncome Tax
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Renewal of Old Fixed Deposits Is Not Unexplained Investment: ITAT Delhi Upholds Deletion of Section 69 Addition
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Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad
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ITAT Chandigarh Upholds CIT(A)’s Power to Remand Ex-Parte Assessment
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Section 271(1)(c) Penalty Deleted as Underlying Assessment Order Was Set Aside
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Reassessment Upheld as Section 148 Notice Issued Before Company Was Struck Off: ITAT Surat
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Rajasthan HC Quashed Reassessment for Being Issued by JAO Instead of FAO
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General Power of Attorney cannot be treated as JDA for taxing capital gains
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Reassessment Quashed for Want of Proper Approval Under Section 151
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Assessment Quashed for Want of Jurisdiction; Notice u/s 143(2) Issued by Non-Jurisdictional AO
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Reassessment Quashed for Wrong Factual Assumption; Notice u/s 148 Held Void ab initio
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Section 69C Not Attracted Where Expenses Are Recorded and Paid from Disclosed Sources
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ITAT Delhi Quashed Reassessment which was Based Only on Audit Objection
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Bogus Purchase Theory Rejected; Section 69C Section 68 Additions Deleted in Full
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Income Tax
