#Section 148
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Unsigned Section 148 Notice Held Valid Due to Mention of AO Name and Designation
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Income Tax
Assessment Order Quashed Due to Email Communication Issue Despite Valid Section 148 Notice
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Income Tax
ITAT Delhi Quashes Reassessment Orders for Failure to Provide Reasons for Reopening
Income Tax
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Opening Balances Cannot Be Added Under Section 68 as They Relate to Earlier Years
Income Tax
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SC Upholds Delhi HC Ruling as Reassessment Was Based on Changing Grounds
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Income Tax
Delhi HC Quashes Reassessment as Income Tax Department Changed Grounds Midway
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ITAT Pune Set Aside Section 69A Addition as Reopening Notice Was Time Barred
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ITAT Mumbai Quashes Reassessment Because It Was Based on Mere Change of Opinion
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Reversal of Previously Disallowed Securitisation Provisions Cannot Be Taxed Again: ITAT Mumbai
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Income Tax
ITAT Mumbai Quashes Reassessment as Section 148 Notice Was Issued Beyond Surviving Limitation Period
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ITAT Delhi Quashes Reassessment as Reopening Was Based Only on Audit Objection
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Reassessment Quashed as AO Used Section 147 Instead of Mandatory Section 153C
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Income Tax
Penalty for Unsecured Loans Not Automatic Merely for Section 68 Addition: ITAT Bangalore
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Income Tax
