#Section 148A
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1,161 articlesIncome Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: ITAT Chennai
Income Tax
Income Tax
Reassessment Quashed as Notice Beyond 3 Years Approved by Wrong Authority
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
Bombay HC Quashes Reassessment for Invalid Section 151 Approval
Income Tax
Income Tax
Reassessment Notice Invalid Due to Absence of PCCIT Approval Beyond Three Years
Income Tax
Income Tax
SC Set Aside Reassessment Notice Due to Non-Disclosure of Material Facts by Revenue
Income Tax
Income Tax
ITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid
Income Tax
Income Tax
ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
Income Tax
Income Tax
ITAT Mumbai Invalidates Reassessment as Bogus Purchases Not ‘Asset’ Under Section 149
Income Tax
Income Tax
Income Tax Dept Flags High-Risk Transactions for Reassessment Action – Sections 148/148A
Income Tax
Income Tax
Sec 149(1)(b): Reopening Beyond 3 Years Only if Escaped Income amount to ₹50 lakh or more
Income Tax
Income Tax
No digital/physical signatures of approving authority – Section 148 notice quashed
Income Tax
Income Tax
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
Income Tax
Income Tax
