#Section 148A
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1,161 articlesIncome Tax
Income Tax
ITAT Quashes Reassessment: Escaped Income Below Rs. 50 Lakh Bars Extended Time Limit Reason
Income Tax
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Reopening u/s 147 quashed – AO’s “fishing enquiry” to investigate offshore receipts not valid formation of belief- Reassessment void where AO reopens only to verify PE/offshore claims
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Both Jurisdictional and Faceless Officers Can Issue Reassessment Notices: Delhi HC
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Delhi HC Confirms Concurrent Jurisdiction of JAO and FAO for Section 148 Proceedings
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No Exclusive Right for Faceless AO: Delhi HC Reiterates Dual Jurisdiction Under Section 148
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Jurisdictional AO Cannot Issue Notice u/s 148 After Faceless Mandate: ITAT Delhi
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SC Disposes Revenue Appeal Against Reassessment Notice Quashing
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Income Tax
Order passed by AO in old PAN cannot be survived if transactions already reported in new PAN
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Income Tax
ITAT Delhi Quashes Reassessment– Wrong Authority’s Approval Invalidates 148 Notice
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Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
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Income Tax
Reassessment notice issued after surviving time would be invalid
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Income Tax
Charter Hire Charges: Royalty or Section 44BB Income? Mumbai Tribunal Orders DRP to Reconsider
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Income Tax
Mumbai ITAT Deletes ₹7 Lakh Section 69 Addition for Non-Resident Assessee
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Income Tax
