#Section 148
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5,410 articlesIncome Tax
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Loan from Alleged Entry Providers based on mere Investigation Report ITAT Deletes Addition
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Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)
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Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC
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Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
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Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
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Reassessment Based on Change of Opinion Invalid – ITAT Delhi Quashes Section 147 Action
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Reassessment Quashed for Invalid Approval Beyond 4 Years from PCIT
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Reassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’
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Writ not entertained as alternative efficacious remedy against final assessment order available
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Rectification u/s 154 on Dropped Reopening Held Invalid – ITAT Delhi Quashes ₹3.56 Cr Addition
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Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
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Section 148 Notice Invalid for Wrong Email & Address: ITAT Dehradun
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Husband’s Money, Wife’s Name – AO Missed Obvious- ITAT Ahmedabad Quashes ₹51.9 Lakh Addition u/s 69
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