#Section 148
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5,409 articlesIncome Tax
Income Tax
Reassessment Quashed – Escaped Income Below ₹50 Lakh; Wrong Sanction Authority: ITAT Mumbai
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Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax
Income Tax
Reopening U/s 147 quashed – Borrowed satisfaction mechanical approval U/s 151 invalid; sale of investments cannot be taxed U/s 68 – ITAT Kolkata
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Unsecured Loan Addition u/s 68 Deleted – Filatex Group Loans Held Genuine
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Assessment Quashed – Order by Non-Jurisdictional AO Void ab Initio: ITAT Chennai
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Foreign HSBC Account Addition Deleted – BUP ID & Base Note Insufficient: ITAT Mumbai
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Excess stock addition restricted – Survey working flawed; only disclosed difference taxable – ITAT Bangalore
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Reassessment Quashed – Invalid Sanction u/s 151(ii) by PCIT After 3 Years: ITAT Chennai
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Reopening invalid – Failure to supply material u/s 148A(b) violates natural justice; assessment quashed – ITAT Mumbai
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Reassessment notice u/s 148 quashed – Income below ₹50 lakh wrong sanctioning authority – ITAT Mumbai
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Penny Stock Addition u/s 68 Set Aside; Reopening Held Invalid for lack of Mind Application
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Section 69A Addition Deleted & Reopening Quashed – No Ownership of Money & Borrowed Satisfaction
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Reassessment Quashed – Invalid Approval U/s 151 Vitiates Jurisdiction
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Income Tax
