#Section 148
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5,412 articlesIncome Tax
Income Tax
388-Day Delay Condoned; Case Remanded for Fresh Hearing
Income Tax
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No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
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Initial Onus Discharged, ₹71.23 Lakh Section 69A Burden Shifts to Revenue
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Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
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Reassessment u/s. 148 quashed as based on same material which was accepted by AO in earlier proceeding
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Closing Stock Cannot Be Valued at Nil Because Suspension Is Not Seizure
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Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold
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Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
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Bona Fide Mutuality Claim Bars U/s 271(1)(c) Penalty on Bank Interest
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NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune
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Reopening not justified as reasons recorded remained speculative
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Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years
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Wrong Sanction Under Section 151 Makes Reassessment Void Ab Initio
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