#Section 148
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5,412 articlesIncome Tax
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Reopening Quashed Due to Total Non-Application of Mind
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Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
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Section 153C Addition Quashed for No Incriminating Material Found
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ITAT Mumbai Deletes Section 41(1) Addition Where Liability Not Ceased
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Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid
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AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available
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Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
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Wrong Sanction, Dead Reopening: Delhi ITAT Quashes 148A(d) Order for AY 2017-18
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No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
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Gift Deed for ₹26.36 Lakh Cash Gift Admitted at ITAT Stage in Interest of Justice
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Estimation of Net Profit Mandatory Once Books Are Rejected
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Addition u/s. 69A deleted as genuineness of transaction proved and shares sold as ordinary investor
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NSEL Transactions Not Unexplained Money: ITAT Kolkata Upholds Deletion u/s 69A
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