#Section 148
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5,410 articlesIncome Tax
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Assessment Order Passed on Deceased Person Is Nullity in Law: ITAT Ahmedabad
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Section 148 Reopening Based on Incorrect Facts & Borrowed Satisfaction Quashed: ITAT Kolkata
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Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai
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Bombay HC Deletes Penalty as Bogus Purchase Addition Was Based on Estimation
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Profit Already Disclosed & Taxed Cannot Be Added Again as Undisclosed Income: ITAT Delhi
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Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
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Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
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Section 148 Reassessment Invalid Where Full Reasons Were Not Supplied & Sole Basis Was Retracted: Bombay HC
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Karnataka HC Quashed Reassessment as It Was Based on Mere Change of Opinion
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Gujarat HC Quashes Reassessment as Warranty Provision Was Scientifically Estimated
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ITAT Deletes ₹75 Lakh Addition Due to Absence of Evidence of Property Sale
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ITAT Delhi Restricts Section 69 Addition as Unsupported Extrapolation Lacked Evidence
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Madras HC Upholds Transfer to MP/MLA Special Court Due to SC Directions
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