#Section 148
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Review petition dismissed as notices issued u/s 148 had valid base for triggering an enquiry
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Reassessment proceedings u/s 148 stood abated by virtue of search action u/s 132(1)
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Reassessment proceedings within limitation period specified under 149(1) is valid
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Delhi HC Directs Readjudication: Assessment Order u/s 148A(b) Invalid for Escaped Income Below Rs. 50 Lakhs
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Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular
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Order passed in violation of principles of natural justice is unsustainable
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Penalty u/s 271(1)(c) unsustainable in absence of recording of satisfaction
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ITAT Bangalore Quashes Assessment Order Due to Invalid Notice under Section 143(2)
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Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
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Addition restricted to 25% in case of bogus purchase
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Reopening of assessment without any new tangible material is untenable in law
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Stamp duty value on date of allotment is to be taken as per first proviso to section 56(2)(vii)(b)
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Non-resident individuals not required to disclose assets held outside India in ITR
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