#Section 149
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480 articlesIncome Tax
Income Tax
Reassessment notice u/s. 148 quashed as issued after expiry of limitation period prescribed u/s. 149
Income Tax
Income Tax
Section 148 Notice Issued After Limitation Quashed by Karnataka High Court
Custom Duty
Custom Duty
Refund claim of excess CVD filed after one year is rejected as time barred
Income Tax
Income Tax
Reassessment held invalid as approval u/s. 151 granted in mechanical manner
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment for AY 2015-16 as Notice Issued Beyond Limitation Period
Income Tax
Income Tax
Approval from PCIT Instead of PCCIT Invalidates Section 148 Notice: ITAT Pune
Income Tax
Income Tax
WhatsApp Chats as Evidence: ITAT Upholds ₹9 Lakh Addition on Unrebutted Digital Record
Income Tax
Income Tax
ITAT Delhi Quashed Reassessments for Wrong Reasons, Time-Bar & Invalid Sanction
Income Tax
Income Tax
Reopening Barred by Limitation: ITAT Quashes 148 Notice for AY 2015-16 Post-TOLA
Income Tax
Income Tax
Reassessment Notices beyond Limitation – ITAT Delhi Quashes Proceedings
Income Tax
Income Tax
Search Assessment Barred: Limitation Period Starts When AO Gets Seized Papers
Income Tax
Income Tax
Reassessment based on direction of CIT(A) post period prescribed u/s. 149 cannot be sustained
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment – Section 148 Notice Held Time-Barred
Income Tax
Income Tax
