#Section 148
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Mandatory approval required from Higher Authority for issuing notice u/s 148 after expiry of 3-Year Limitation
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Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai
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Madras HC Upheld Ex Parte Reassessment Order Due to Non-Response to Notice
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Only Profit on Bogus Purchases Taxable – Full Disallowance Unjustified: ITAT Mumbai
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Mechanical Approval Under Repealed Section Invalidates Reopening: ITAT Delhi
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Bogus Purchase: ITAT Quashes 271(1)(c) Penalty as Specific Limb not Mentioned
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Extrapolation cannot be done to assume income without any cogent material
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ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29
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Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO
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ITAT Upholds 5% Income Estimation on Accommodation Entry Transactions
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Bogus Purchases Allegation Unexamined- ITAT Orders De Novo Adjudication
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AO Cannot Ignore Correct DVO Valuation, ₹9.87 Cr Section 69B Addition Deleted
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Vague Penalty Notices Without Specified Limb Are Invalid in Law: ITAT Delhi
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