#Section 148
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5,410 articlesIncome Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
Advance Tax Condition u/s 249(4)(b) Applies Only to Admitted Income: ITAT Chennai
Income Tax
Income Tax
Delay in Recording Satisfaction Note Under Section 153C Can Invalidate Search Proceedings
Income Tax
Income Tax
Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
Income Tax
Income Tax
Reassessment Notice Upheld Because AO Followed CBDT and SC Directions
Income Tax
Income Tax
Reassessment Notice Invalid as It Was Issued to Non-Existent Entity: Bombay HC
Income Tax
Income Tax
Reassessment Notice Quashed Because It Was Issued Beyond Limitation: Bombay HC
Income Tax
Income Tax
TDS Default Order Time-Barred as Limitation Must Be Computed Quarter-Wise, Not Annually
Income Tax
Income Tax
Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Was Issued by JAO Instead of FAO
Income Tax
Income Tax
Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion
Income Tax
Income Tax
