#Section 149
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477 articlesIncome Tax
Income Tax
Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
Goods and Services Tax
Goods and Services Tax
Amendment to bill of entry post initiation of proceeding u/s. 28 not permissible: Kerala HC
Income Tax
Income Tax
Reassessment Quashed: ₹50L Threshold Not Met; GP Addition Held Double Taxation; Bogus Purchase Case Won: ITAT Ahmedabad
Income Tax
Income Tax
Section 148 Notice Invalid Since Issued After Surviving 23-Day Limitation Period
Income Tax
Income Tax
Reassessment Quashed – Wrong Sanction u/s 151 After 3 Years: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed – Escaped Income Below ₹50 Lakh; Wrong Sanction Authority: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction u/s 151(ii) by PCIT After 3 Years: ITAT Chennai
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
Income Tax
Income Tax
Income Tax Reassessment Quashed for Being Time-Barred Under New Law
Income Tax
Income Tax
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Reopening Below ₹50 Lakh Without PCCIT Approval Is Invalid
Income Tax
Income Tax
Notice issued u/s. 148 beyond 3 years is time barred as escapement is less than 50 Lakhs
Income Tax
Income Tax
