#Section 148
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5,410 articlesIncome Tax
Income Tax
Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore
Income Tax
Income Tax
Updated Return After Reassessment Notice Comes With Higher Tax Cost Because Additional 10% Levy Proposed
Income Tax
Income Tax
Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
Income Tax
Income Tax
Sec 270A Penalty: Immunity U/s 270AA Cannot Be Denied Without Hearing – ITAT Bangalore
Income Tax
Income Tax
Sec 271(1)(b) Penalty Deleted as Assessee Later Complied; Nil Income Accepted – ITAT Bangalore
Income Tax
Income Tax
Sec 44AD: Cash Deposits Within Turnover Not Unexplained; ITAT Deletes Additions Based Only on Survey Statement
Income Tax
Income Tax
Reassessment Notice to Deceased Person Invalid Because Law Requires Notice to Legal Heirs
Income Tax
Income Tax
ITAT Remands Case Because CIT(A) Ignored Additional Evidence Filed by Assessee
Income Tax
Income Tax
ITAT Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside
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Income Tax
Proposed Changes to the ITR-U Framework under Finance Bill 2026
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Income Tax
Reassessment Valid Where Loose Papers and Purchaser’s Statement Indicate On-Money: ITAT Ahmedabad
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Income Tax
Faceless Reassessment Invalid Because Section 151A Scheme Was Not Yet Notified: ITAT Kolkata
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Income Tax
Reassessment Notice Quashed as Issued Beyond Surviving Limitation Under TOLA and Section 149
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Income Tax
