#Section 148
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5,410 articlesIncome Tax
Income Tax
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Income Tax
Income Tax
Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void
Income Tax
Income Tax
Penalty U/s 271(1)(b) Deleted – Non-compliance Excused Due to Reasonable Cause (Ignorance & Cash-based Livelihood
Income Tax
Income Tax
Delay Cannot Defeat Justice – Ex-Parte Addition u/s 69 Set Aside for Fresh Examination
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Income Tax
Income Tax
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Income Tax
Income Tax
ITAT Bangalore: Legitimate Deductions Cannot Be Denied for Non-Filing-Matter Remanded to Allow Form 16 Claims
Income Tax
Income Tax
ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1st April 2021 Was Time-Barred
Income Tax
Income Tax
Search on Others Can’t Extend Reassessment Limit Without Assessee-Specific Seized Material
Income Tax
Income Tax
Foreign Tax Credit Allowed if Form 67 Filed Before Assessment Completion
Income Tax
Income Tax
Income Tax Reassessment Quashed Due to Approval from wrong Authority: ITAT Pune
Income Tax
Income Tax
Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
Income Tax
Income Tax
