#Section 149
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477 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
Extended 10-Year Reassessment Window Cannot Exclude Search Year: Gujarat HC
Income Tax
Income Tax
Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings
Income Tax
Income Tax
Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
Income Tax
Income Tax
Section 148 notice issued beyond statutory six-year limitation period is invalid: Bombay HC
Income Tax
Income Tax
Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
Income Tax
Income Tax
Section 56 & 69 Additions deleted After Reassessment Proceedings Quashed
Income Tax
Income Tax
ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
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Income Tax
ITAT Mumbai Invalidates Reassessment as Bogus Purchases Not ‘Asset’ Under Section 149
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Income Tax
Sec 149(1)(b): Reopening Beyond 3 Years Only if Escaped Income amount to ₹50 lakh or more
Income Tax
Income Tax
PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
Income Tax
Income Tax
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
Income Tax
Income Tax
