#Section 148
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5,410 articlesIncome Tax
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CIT(A) Remand Invalid for Not Deciding Legal Grounds
Income Tax
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Section 68 Addition Deleted as No Credit Entry Found in Books
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Faceless CIT(A) Cannot Reject Appeal for Admitted Tax Payment Lapse: ITAT Raipur
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Reopening Quashed as Limitation Under Old Regime Expired: ITAT Mumbai
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Survey-Based Additions Set Aside Due to Lack of Effective Hearing
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Post-2021 Reassessment Held Void Due to Non-Compliance With Section 148A
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Madras HC Quashed Reassessment for Limitation Breach Despite Software Depreciation Dispute
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Reassessment for A.Y. 2015–16 After 1 April 2021 Void: Bombay HC
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On-Money Gross Receipts Not Taxable, Only Profit Can Be Assessed
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ITAT Kolkata Upholds Reopening & Sustains ₹1 Cr Addition u/s 68 on Alleged Accommodation Entry
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Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur
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Form 35 Defect Curable, Dismissal Without Hearing Set Aside
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Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding
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