#Section 148
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5,410 articlesIncome Tax
Income Tax
Reassessment Time-Barred Despite TOLA & Ashish Agarwal: ITAT Upholds Quashing
Income Tax
Income Tax
Reassessment for AY 2015-16 Time-Barred – ITAT Quashes Entire Penny Stock Addition
Income Tax
Income Tax
Penalty U/s 272A(1)(d) Deleted: Reasonable Cause Subsequent Compliance Accepted
Income Tax
Income Tax
CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
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Income Tax
Reassessment Quashed: Failure to Dispose Objections Makes 148 Proceedings Invalid- ITAT Bangalore
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Income Tax
Reassessment Quashed as Wrong Provision Invoked Instead of Section 153C: ITAT Jaipur
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No Capital Gains Without Consideration Under Development Agreement: ITAT Hyderabad
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Income Tax
Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void
Income Tax
Income Tax
Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce
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Income Tax
Not Every Bank Credit or AIS entry is Taxable: ITAT Nagpur
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Income Tax
Bogus Purchases addition Based on Investigation Reports Fails Where Evidence Exists: ITAT Delhi
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Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
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Income Tax
No reassessment beyond 3 years without proper sanction of prescribed higher authority
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Income Tax
