#Section 148
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5,412 articlesIncome Tax
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Reassessment Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
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Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
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Loose Sheets Found in Employee’s Two-Wheeler Not Valid Basis for Unaccounted Sales Addition
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Sec 149(1)(b): Reopening Beyond 3 Years Only if Escaped Income amount to ₹50 lakh or more
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Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
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Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
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PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
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No digital/physical signatures of approving authority – Section 148 notice quashed
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Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
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Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
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Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
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Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
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ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
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