#Section 148
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5,407 articlesIncome Tax
Income Tax
Reassessment Notice Upheld as Time Allowed for Reply Is Excluded While Computing Limitation: Delhi HC
Income Tax
Income Tax
Mere Investigation Wing Alert Is Not ‘Reason to Believe’: ITAT Quashes Penny Stock Reopening
Income Tax
Income Tax
ITAT Restores Section 69 Matter to AO After Ex Parte Assessment and Appeal Orders
Income Tax
Income Tax
ITAT Holds Section 80AC Bar No Longer Applies, Restores Section 80P Claim
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 148 Notice Was Issued After Limitation Expiry
Income Tax
Income Tax
18% Profit Rate on Contract Receipts Held Excessive – ITAT Restricts Estimation to 8% and Grants Major Relief
Income Tax
Income Tax
Reassessment Quashed for Wrong Approval Under Section 151 – ITAT Holds Sanction by PCIT Instead of PCCIT is Fatal
Income Tax
Income Tax
Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints
Income Tax
Income Tax
Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification
Income Tax
Income Tax
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures
Income Tax
Income Tax
Reassessment Held Void as AO Invoked Section 147 Instead of Section 153C
Income Tax
Income Tax
ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148
Income Tax
Income Tax
