#Section 148
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5,411 articlesIncome Tax
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Delay in appeal due to attachment of office sufficient cause: ITAT Surat
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Reassessment Post-TOLA & Finance Act 2021: Union of India v. Rajeev Bansal
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Reassessment beyond 3 years where escaped assessment is below 50 Lakhs not tenable: Delhi HC
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Addition of entire cash deposits as unexplained income not justified: ITAT Ahmedabad
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Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
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Assessment of other incomes not forming part of reasons for reassessment untenable: Delhi HC
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Penalty u/s. 271(1)(c) untenable without concealment of income or furnishing of inaccurate particulars
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Accumulated profits u/s. 2(22)(e) to be computed after deducting depreciation as per income tax rules
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Addition u/s. 69 not sustained since source of investment explained: ITAT Ahmedabad
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Amount received in lieu of surrender of rights is capital receipt: Telangana HC
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Seized material used in assessment proceeding is to be shared with assessee: Karnataka HC
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Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC
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Non-response to notice due to bonafide reasons justified hence matter remanded: Karnataka HC
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