#Section 148A
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1,161 articlesIncome Tax
Income Tax
Income Tax Notices Quashed as Proceedings Were Initiated Against a Deceased Person
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Mere Investigation Wing Alert Is Not ‘Reason to Believe’: ITAT Quashes Penny Stock Reopening
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Calcutta HC Sets Aside Section 148A(d) Order as No Personal Hearing Was Granted
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Reassessment Notices Quashed as ITBA Portal Dispatch Happened After Limitation Deadline
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Delhi HC Upholds Reassessment Notice Because Father Qualified as ‘Legal Representative’
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Calcutta HC quahses Section 148 Notices Due to Expiry of Three-Year Limitation
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Delhi ITAT Quashes Reassessment Over 1st April Service Under New 148A Regime
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No Cross-Examination & Retracted Statement Can’t Sustain Cash Loan Allegation: Mumbai ITAT Deletes Section 69 Addition
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Income Tax
ITAT Patna Deletes Bogus Purchase Addition as One-to-One Sales Correlation Was Proven
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ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period
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Delhi HC Upholds Reassessment Notice as TOLA Extended Limitation Period
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ITAT Quashes Reassessment over Incorrect PAN & for Non-Consideration of Reply
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Income Tax
Calcutta HC Quashes Reassessment Notice as Amended Section 149 Limitation Applies Retrospectively
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Income Tax
