#Section 148
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5,409 articlesIncome Tax
Income Tax
Mere Acceptance of Political Donation Addition Doesn’t Justify Penalty
Income Tax
Income Tax
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
Income Tax
Income Tax
Reassessment Quashed for Ignoring Reply Filed Under Section 148A(b): ITAT Slams ‘Borrowed Satisfaction’
Income Tax
Income Tax
Goat Trader Fails to Explain ₹7.10 Crore Bank Deposits: ITAT Upholds Section 69A Addition Despite U/s 44AD Claim
Income Tax
Income Tax
No 270A Penalty When Income Declared in 148 Return Is Accepted: ITAT Deletes ₹4.91 Lakh Penalty
Income Tax
Income Tax
Premature Surrender of Pension Policy Not Taxable as Income from Other Sources: ITAT Ahmedabad
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Income Tax
Cancelled Property Deal Cannot Trigger Section 69 Addition: ITAT Deletes ₹4.96 Lakh Unexplained Investment Addition
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
Hyderabad ITAT Upholds Reopening Beyond 3 Years Though Final Addition Was Below ₹50 Lakhs – Jurisdiction Based on Reopening Information
Income Tax
Income Tax
Hyderabad ITAT Quashes AY 2015-16 Reopening – Notice u/s 148 Issued After 6 Years Held Time-Barred Despite ₹50 Lakh Escape Claim
Income Tax
Income Tax
Chennai ITAT Quashes Reassessment – Notice u/s 148 Beyond 3 Years Needs PCCIT Approval, Not PCIT Approval
Income Tax
Income Tax
ITAT Quashes Reassessment as AO Changed Reason from Fake Loan Entries to Penny Stock LTCG
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Income Tax
Assessment Upheld as Material Seized in Search Can Be Used Even if Search Is Later Challenged
Income Tax
Income Tax
