#Section 148
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5,412 articlesIncome Tax
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Income Tax Reassessment Quashed: Change of Opinion Illegal
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Bombay HC voids reassessment notice for lack of proof of undisclosed material
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No Section 271(1)(c) Penalty on Voluntary Income Disclosure: ITAT Visakhapatnam
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Initiation of reassessment u/s. 147 based on search action instead of 153A/153C is untenable
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IT Reassessment Notice Beyond TOLA’s Limitation Period Invalid: ITAT Mumbai
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Reopening Invalid If Reopening Grounds were discussed in Original Assessment: Bombay HC
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Reassessment Beyond 4 Years Requires failure to disclose material facts: Bombay HC
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Addition u/s. 68 restricted to 0.30% of total Circular Trading Transaction: ITAT Ahmedabad
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Reassessment not Change of Opinion if original assessment not involve any formation of opinion
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Deduction u/s 80P was allowable as amendment of Section 80AC was not retrospective in nature
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Reassessment notice issued u/s. 148 beyond six years is time barred: ITAT Mumbai
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Initiation of reassessment against non-existing company not sustainable
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ITAT Mumbai directs Assessment of Factory Premises Rental Income under Section 57
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