#Section 148
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5,410 articlesIncome Tax
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ITAT Raipur Deletes ₹3.78 Cr Sec 69A Addition; Relief to Co-op Society for Recorded Cash Deposits
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Reopening Quashed for Approval u/s 151 by PCIT Instead of CCIT: ITAT Dehradun
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ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
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ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
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Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
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200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
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Reopening Beyond 4 Years Invalid; No Independent Enquiry; LTCG Penny Stock Addition u/s 68 Deleted
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Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
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Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
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Reopening Quashed; Labour Income Already Disclosed & 26AS TDS Reflected; Revenue Appeals Dismissed: ITAT Ahmedabad
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Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
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Reassessment Quashed: ₹50L Threshold Not Met; GP Addition Held Double Taxation; Bogus Purchase Case Won: ITAT Ahmedabad
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Bogus Purchase Addition U/s 69C Deleted – Export Sales Stock Records Proved Genuineness: ITAT Mumbai
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