#Section 148
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5,410 articlesIncome Tax

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Reassessment due to error in TDS Return of deductor quashed on subsequent rectification
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ITAT Mumbai Imposes Cost of Rs. 5000 on Non-Compliant Assessee
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Mechanical & ritualistic approval: Reassessment for Accommodation Entry quashed
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ITAT Allows Deduction for NPS Bad Debts Declared Pre-01.04.2006 by Co-op Bank
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Delhi ITAT: Only Profit Element from Bogus Purchases can be Added
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No Addition for Cash Deposits by second account holder in Joint bank account
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Mere Client Code Modification by Broker Doesn’t Indicate Escapement of Assessment
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ITAT Quashes Reassessment Order for Failure to Issue Notice u/s 143(2)
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Rejection of special audit report of special auditor on flimsy ground is incorrect
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KVSS Disputed Tax Amount Adjusted for Refunds and Non-Disclosure
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Section 148A Amendments Won’t Revive Time-Barred Notices
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Invalid Reopening of Assessment: No Failure to Disclose Material Facts Alleged
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Bombay HC: AAR’s Different View Not Ground for Reopening Assessment
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