#Section 148
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5,413 articlesIncome Tax
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ITAT Mumbai Quashes Reassessment for Time-Barred Section 148 Notice
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Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
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54B Exemption Denied Review: CIT(A) Ordered to Examine Revenue Records and Crop Details Reason
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Unexplained credits addition on adhoc basis at 5% cannot be sustained: Matter restored
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Section 147 ‘Fishing Net’ Doctrine Upheld: ITAT Voids Reopening for Unrelated Additions
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Give Me 7 Days or Give It Up: Karnataka HC Quashes Reassessment for Short Notice
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Faceless Reassessments Must Stay Faceless: Karnataka HC quashes AO Issued Notices
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No Plot, No Profit, Still Taxed :When AO Shoots the Wrong Person: Middleman Dragged into 56(2)(ix) Tax Trap
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Bogus Share Capital: Reassessment Quashed for Lack of Independent Mind Application by AO
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Procedural Justice: ITAT Restores Appeal Dismissed for Missing Statement of Facts, Mandates Merits Adjudication
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Unexplained expenditure addition based on suspicion without independent enquiry cannot be sustained
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Section 68 Addition Not Justified for Loan Before Business Commencement: ITAT Jaipur
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Bogus Purchases: 100% Addition or Profit Element? ITAT Pune Remands Case to AO to Apply Bombay HC & SC Rulings
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