#Section 148
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No Valid 153C Jurisdiction, No Power Under Section 263
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Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16
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Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report
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No Corroboration, No Tax: Diary-Based Search Additions Deleted
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Penalty Deleted After Quantum Remand for Lack of Proper Hearing
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Reassessment Quashed as U/s 148 Notice Issued After TOLA Time Limit
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Reassessment Quashed Due to Invalid Section 148 Notice
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Provision of interest on loan from state government being ascertained liability cannot be disallowed u/s. 37
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Section 148 Notice Invalid as PCIT Approval Failed After 3-Year Limit
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Split Jurisdiction Breaks Reassessment, U/s 147 Order Quashed
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Audit Objection Can’t Reopen Past Assessment, U/s 148 Notice Quashed
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Late by Days, Lost for Years: Time-Barred 148 Notice Quashed
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Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
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