#Section 148
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5,410 articlesIncome Tax

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ITAT Sets Aside Reassessment for Failure to Record Material Disclosure Default
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ITAT Quashes Section 148 Reassessment for Invalid Section 151 Approval
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ITAT Validates Section 147 Reassessment for Non-Disclosure of Waived Partner Capital Deduction
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ITAT Mumbai Upholds Quashing of Reassessment for Non-Supply of Reasons Under Section 148
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Delhi ITAT Deletes Section 68 Addition on Penny Stock Losses; Suspicion Cannot Replace Evidence
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Delhi ITAT Invalidates Reassessment Beyond 3 Years as Escaped Income Was Below ₹50 Lakh
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Delhi HC Allows TDS Credit Despite Incorrect Form 26QB Filing by Buyers
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Delhi ITAT Quashes Reassessment for Failure to Issue Section 143(2) Notice
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Bombay HC Sets Aside Reassessment Order for Section 148 Notice Issued on 1 April 2021
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Delhi ITAT Upholds Denial of Agricultural Income Exemption; Section 68 Issue Remanded
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Kolkata ITAT: Section 69C Cannot Be Invoked on Recorded Sales Receipts; Cash Payments under Section 40A(3) Deleted on Commercial Expediency
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Hyderabad ITAT Quashes Reassessment for Want of Proper Section 151 Sanction
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Approval by Wrong Authority Beyond 3 Years Vitiates Reassessment: Hyderabad ITAT
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