#Section 149
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479 articlesIncome Tax

Income Tax
ITAT Mumbai Quashed Reassessment Notice for Being Issued Beyond Limitation Period
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Reassessment Notice Quashed for Relying on Wrong Assessment Year Data
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Section 148 Notice Invalid Without PCIT/PCDG Sanction After 3 Years
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Section 148 Notice Invalid Because Dispatch Date, Not Signature Date, Determines Issuance
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Wrong Sanction Under Section 151 Makes Reassessment Void Ab Initio
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Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid
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Wrong Sanction, Dead Reopening: Delhi ITAT Quashes 148A(d) Order for AY 2017-18
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₹50 Lakh Threshold Is Mandatory: ITAT Delhi Quashes Reassessment of Foreign Company as Time-Barred
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Reopening notice u/s. 148 issued after surviving period is time-barred and hence set aside
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Section 148A Notice Less Than 7 Days Is Void: Reassessment Quashed
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Section 148 Notice Invalid as Issued Without Section 148A Procedure: Gujarat HC
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Escaped Income Above Rs. 50 Lakh Justifies Ten-Year Reassessment: Rajasthan HC
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Delhi HC on Reassessment Validity: AO to Examine Surviving Limitation
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