#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,412 articlesIncome Tax
Income Tax
Assessment Orders Quashed for Jurisdictional Defects in Reassessment & Search Proceedings: ITAT Delhi
Income Tax
Income Tax
Section 143(3) Assessment Cannot Continue After Section 132 Search: ITAT Delhi
Income Tax
Income Tax
Section 69 Additions Unsustainable on Uncorroborated Ledgers: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed as Section 153C, Not Section 147, Applied: ITAT Ahmedabad
Income Tax
Income Tax
Delhi HC Upholds Deletion of Addition Based on Uncorroborated Third-Party Search Material
Income Tax
Income Tax
Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai
Income Tax
Income Tax
Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai
Income Tax
Income Tax
Reassessment Beyond Three Years Quashed as Escaped Income Was Below ₹50 Lakh: ITAT Hyderabad
Income Tax
Income Tax
ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment
Income Tax
Income Tax
Section 12AA Registration Cannot Be Cancelled on Mere Capitation Fee Allegations: ITAT Chennai
Income Tax
Income Tax
Section 148 Reassessment Notice Quashed as Time-Barred Under Section 149: ITAT Cochin
Income Tax
Income Tax
ITAT Mumbai Deletes Section 270A Penalty on Deeming Section 43CA Addition
Income Tax
Income Tax
CIT(A) Must Decide Jurisdiction Before Remanding Reassessment to AO: ITAT Raipur
Income Tax
Income Tax
