#Section 148
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5,409 articlesIncome Tax
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Insight Portal Alert Not Enough: Tribunal Holds Section 147 Invalid Without Independent Inquiry
Income Tax
Income Tax
Reopening Quashed for Wrong Section 151 Approval: Tribunal Finds Jurisdictional Defect After 3 Years
Income Tax
Income Tax
Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits
Income Tax
Income Tax
ITAT Rejects Appeal Due to 115-Day Delay Despite Jurisdictional Challenge to u/s 148 Notice
Income Tax
Income Tax
Penalty u/s 271(1)(c) Premature When Quantum Appeal Pending: ITAT Remands Matter to AO
Income Tax
Income Tax
Section 148 Notice Quashed for Breach of Faceless Reassessment Rules
Income Tax
Income Tax
Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A
Income Tax
Income Tax
CIT(A) Dismissed Appeal for Non-Prosecution; ITAT Restores After Assessee Explains Missed Notice
Income Tax
Income Tax
AO’s Suspicion Not Enough: ITAT Deletes Section 68 ‘Accommodation Entry’
Income Tax
Income Tax
JAO and FAO Have Concurrent Power to Issue Reassessment Notices: Delhi HC
Income Tax
Income Tax
Non-Speaking Order Struck Down – ITAT Sends Capital Gain Appeal Back to CIT(A)
Income Tax
Income Tax
Section 44AD on Govt Charges? ITAT Pune Remands Stamp Duty Facilitator Case
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Income Tax
TOLA Can’t Extend Section 148 Timeline: Rajkot ITAT Quashes Reopening
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Income Tax
