#Section 148
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5,409 articlesIncome Tax
Income Tax
No penalty u/s. 270A as non-furnishing of return was bona fide: ITAT Bangalore
Income Tax
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Addition based on observation by DCIT without independent inquiry by AO not sustained
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Income Tax
AO cannot treat section 153D as pari-materia to section 148 mechanism: ITAT Cochin
Income Tax
Income Tax
Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
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Income Tax
Structure of Reassessment Provisions Under Income Tax Act, 1961
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No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
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Income Tax
Reassessment of Income – Amendments vide Finance Act, 2024
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Income Tax
Assessment order was quashed as search assessment should be computed u/s 153 instead of u/s 147
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Income Tax
Reassessment action based on wholly erroneous view is liable to be quashed: Delhi HC
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No revisional jurisdiction u/s. 263 as issue examined during assessment proceeding: ITAT Ahmedabad
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Jurisdictional error raised by appellant not addressed: Calcutta HC Stays Section 148 Notice
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Proceedings u/s. 153C should be initiated based on material found at premises of another company
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Income Tax
Amendments In Income Tax Act 1961 through Finance Act, 2024
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