#Section 148
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5,413 articlesIncome Tax
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ITAT Ahmedabad: Reassessment Annulled as Notice u/s 148 Issued Beyond Surviving Limitation Period — Invalid under Rajeev Bansal & TOLA Framework
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Income Tax
Additions Based on Bank Credits Without Verification Unjustified – CIT(A)’s Factual Findings Upheld
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Income Tax
No Capital Gains Tax on JDA Execution Until Land Possession Is Handed Over
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Reassessment Set Aside for Fresh Hearing – Assessee Can Challenge Validity of Notice u/s 148 in Subsequent Proceedings: ITAT Hyderabad
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Income Tax
ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds
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Income Tax
No hearing, no justice – ITAT Pune remands ex-parte CIT(A) order for fresh adjudication
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Income Tax
When no addition on reopening issue, entire 147 proceeding falls JAO had no jurisdiction post-Faceless Scheme
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Income Tax
Revised return filed before assessment cannot mean concealment- ITAT Jaipur deletes penalty u/s 271(1)(c) -Vague notice & voluntary disclosure save assessee from penalty
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Faceless means faceless – ITAT Hyderabad quashes reassessment by local AO as void- JAO had no power post-2022 Scheme
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Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
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Income Tax
ITAT Quashes Reassessment: Escaped Income Below Rs. 50 Lakh Bars Extended Time Limit Reason
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Reassessment notice u/s. 148 beyond specified limit is time barred
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Reopening u/s 147 quashed – AO’s “fishing enquiry” to investigate offshore receipts not valid formation of belief- Reassessment void where AO reopens only to verify PE/offshore claims
Income Tax
Income Tax
