#Section 148A
Log in to FollowEvery article filed under the “Section 148A” tag — analysis, news and updates.
1,161 articlesIncome Tax
Income Tax
Reassessment Quashed for Ignoring Reply Filed Under Section 148A(b): ITAT Slams ‘Borrowed Satisfaction’
Income Tax
Income Tax
Hyderabad ITAT Quashes AY 2015-16 Reopening – Notice u/s 148 Issued After 6 Years Held Time-Barred Despite ₹50 Lakh Escape Claim
Income Tax
Income Tax
Chennai ITAT Quashes Reassessment – Notice u/s 148 Beyond 3 Years Needs PCCIT Approval, Not PCIT Approval
Income Tax
Income Tax
ITAT Restores Section 80P Claim as Delay Condonation Petition Was Pending
Income Tax
Income Tax
Section 69A Addition Deleted Because Cross-Examination of Third-Party Witness Was Denied
Income Tax
Income Tax
No Cross-Examination, No Addition: ITAT Deletes ₹1.09 Crore “Entry Operator” Loan Addition
Income Tax
Income Tax
Reassessment Invalid Where Seized Document Did Not Match Agricultural Land Sale: Gujarat HC
Income Tax
Income Tax
AO’s Own Penalty Order Sinks Reassessment: ITAT Holds First Section 147 Order ‘Infructuous’
Income Tax
Income Tax
Reassessment Beyond 3 Years for ₹8 Lakh Addition? – ITAT Questions Validity of Section 148 Notice
Income Tax
Income Tax
Bogus Purchases Fully Disallowable as Supplier Was Found Non-Existent: ITAT Kolkata
Income Tax
Income Tax
FIFO Prevails: ITAT Mumbai Rejects “Cherry-Picked Shares” as Tax Avoidance
Income Tax
Income Tax
Only One Surviving Day Left: Mumbai ITAT Quashes Time-Barred Reassessment Notices After Rajeev Bansal Ruling
Income Tax
Income Tax
Dumb Excel Sheets” cannot justify massive additions: Mumbai ITAT
Income Tax
Income Tax
