#Section 148
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5,408 articlesIncome Tax
Income Tax
Section 148 Notice Quashed for Breach of Mandatory Faceless Procedure: ITAT Chandigarh
Income Tax
Income Tax
ITAT Chandigarh Quashes Search Assessment for Non-Compliance with New Reassessment Regime
Income Tax
Income Tax
Escapement Below ₹50 Lakh: ITAT Ahmedabad Holds Reopening Beyond 3 Years Invalid
Income Tax
Income Tax
Reopening Quashed for Borrowed Satisfaction – LTCG on Shares Cannot Be Taxed u/s 68
Income Tax
Income Tax
Reassessment Quashed Where No Addition Made on Reasons for Reopening: ITAT Dehradun
Income Tax
Income Tax
Reopening for AY 2015-16 After 01.04.2021 Invalid; Consequential Section 263 Order Also Quashed
Income Tax
Income Tax
Penalty u/s 272A(1)(d) Deleted: Notices Sent to Wrong Email ID Constitute Sufficient Cause
Income Tax
Income Tax
Cash Deposits Treated as Unexplained Set Aside Due to Lack of Hearing Opportunity
Income Tax
Income Tax
Central Circle Not Exempt from Faceless Reassessment Regime: ITAT Hyderabad
Income Tax
Income Tax
VAT Addition Deleted as Section 43B Held Inapplicable: ITAT Delhi
Income Tax
Income Tax
Reassessment Invalid Without Section 143(2) After Return u/s 148: ITAT Pune
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Income Tax
Investigation Wing Inputs Alone Insufficient for Section 68 Additions
Income Tax
Income Tax
Income of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation
Income Tax
Income Tax
