#Section 148
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5,413 articlesIncome Tax
Income Tax
Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty
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Income Tax
Mere Suspicion Not Enough: ITAT Deletes LTCG Addition on Kushal Tradelink Shares for Lack of Concrete Proof
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Section 69A matter remanded back as additional evidences needs verification of lower authority
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Reassessment Notice Quashed for Lack of Proper Sanction under Section 151
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AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
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Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata
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Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
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No One-to-One Matching Needed for Bank Deposits When Sources Are Verified – Adhoc Cash Deposit Addition deleted
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ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
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No reassessment u/s. 148 as income earned in NRE account exempt u/s. 10(4)(ii)
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ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits
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Notice u/s 148 After 3 Years Needs Pr.CCIT Approval – ITAT Says Sanction by Pr.CIT Invalid, Reopening Quashed
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Income Tax
Notice u/s 148 Issued 20 Days Late – ITAT Applies Rajeev Bansal & Gujarat HC, Quashes Reopening as Time-Barred
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Income Tax
