#Section 148
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5,412 articlesIncome Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: ITAT Chennai
Income Tax
Income Tax
Reassessment Quashed as Notice Beyond 3 Years Approved by Wrong Authority
Income Tax
Income Tax
8% Profit Estimate Cut to 3%: AO Ignored Books & Industry Reality
Income Tax
Income Tax
Reassessment Invalid as AO Failed to Issue 143(2) Notice After Belated Return
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
Extended 10-Year Reassessment Window Cannot Exclude Search Year: Gujarat HC
Income Tax
Income Tax
Bombay HC Quashes Reassessment for Invalid Section 151 Approval
Income Tax
Income Tax
CSR Reassessment & 80G Denial Based Only on Audit Objection Invalid: Bombay HC
Income Tax
Income Tax
Reassessment Fails When Original Reason Disappears – ITAT Chennai Quashes Entire Proceedings
Income Tax
Income Tax
ITAT Quashes Reassessment for Missing Sec 143(2) Notice even after Section 148 Return
Income Tax
Income Tax
Section 54F Relief Allowed in Reassessment: ITAT Treats JDA Flats as Investment
Income Tax
Income Tax
Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
Income Tax
Income Tax
Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings
Income Tax
Income Tax
