#Section 148
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5,412 articlesIncome Tax
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ITAT Mumbai: Second Reopening Based on Same Material Is Invalid-Change of Opinion Not Permissible
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ITAT Mumbai: Reopening Invalid Without Proper Sanction-Approval by Wrong Authority Vitiates Entire Proceedings
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ITAT Mumbai: Interest from Co-Operative Banks Eligible U/s 80P(2)(d)-Consistency Principle Applied
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ITAT Mumbai: Reopening Beyond 3 Years Invalid Where Escaped Income below ₹50L-Notice u/s 148 Quashed
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ITAT Mumbai: Redevelopment Hardship Compensation is Capital Receipt-Addition Deleted for Double Taxation
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ITAT Mumbai: Reopening Invalid Without Proper Sanction-Entire Assessment Quashed
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Delhi HC Quashed Reassessment Notice Due to Absence of ‘Asset’ for Extended Limitation
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Co-Ownership with PArents Not Enough for Unexplained Investment Addition: ITAT Mumbai
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Reassessment Quashed as Time-Barred Due to Post-2021 Notice for AY 2015–16
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Reopening Invalid as Based on Issue Already Decided in Earlier Year: Gujarat HC
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Delhi HC Quashed Reassessment Notice as Issued Beyond Six-Year Limitation Period
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Non-service of statutory notice prior to initiation of proceedings u/s. 148 not tenable: Matter remitted
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Unexplained Cash Deposits Addition Reduced Because Only Peak Balance Taxable: ITAT Ahmedabad
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