#Section 148
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5,409 articlesIncome Tax
Income Tax
Chandigarh ITAT Quashes Reopening as Notice u/s 148 Issued by JAO Instead of FAO
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Income Tax
Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable
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Reassessment Notice Issued Beyond Surviving Time Held Invalid: Gujarat HC
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ITAT Delhi Sets Aside Reassessment Issued by Wrong Jurisdiction Officer
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Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
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Reassessment Set Aside as Notice Issued by Jurisdictional Officer, Not Faceless Unit
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Income Tax Addition Quashed for Non-Consideration of Submitted Proofs
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ITAT Jaipur Allows Section 54B Deduction for Investment in Spouse’s Name
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Income Tax
ITAT Jaipur quashes Reassessment Beyond Six Years for Being Time-Barred
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Tribunal Accepts Non-Tech Savvy Assessee’s Plea, Condoning Delay & Ordering Reassessment
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Income Tax
ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation
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ITAT Pune Remands Case for Failure to Decide Legal Ground under Section 147/148
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PAN jurisdiction in ITBA is of no consequence without transfer order passed u/s. 127
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