#Section 148A
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1,161 articlesIncome Tax
Income Tax
ITAT Mumbai Quashed Section 263 Revision as Reassessment Notice Lacked Proper Sanction
Income Tax
Income Tax
Cash Received at Time of Property Registration Not Hit by Sec.269SS – Penalty u/s 271D Deleted
Income Tax
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ITAT Chennai Quashes Reassessment – Notice U/s 148 Invalid for Want of Approval from Correct Authority U/s 15
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
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Advance Tax Condition u/s 249(4)(b) Applies Only to Admitted Income: ITAT Chennai
Income Tax
Income Tax
Delay in Recording Satisfaction Note Under Section 153C Can Invalidate Search Proceedings
Income Tax
Income Tax
Reassessment Notice Upheld Because AO Followed CBDT and SC Directions
Income Tax
Income Tax
Reassessment Notice Quashed Because It Was Issued Beyond Limitation: Bombay HC
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Income Tax
TDS Default Order Time-Barred as Limitation Must Be Computed Quarter-Wise, Not Annually
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Income Tax
Reassessment Quashed as Section 148 Notice Was Issued by JAO Instead of FAO
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Income Tax
Reassessment Notice Quashed Because Section 148 Action Exceeded Surviving Limitation After SC Framework
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Income Tax
Capital Gains Reassessment Remanded Because AO Failed to Refer Stamp Valuation to DVO Under Section 50C
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Income Tax
