#Section 149
Log in to FollowEvery article filed under the “Section 149” tag — analysis, news and updates.
480 articlesIncome Tax
Income Tax
ITAT Restores ₹22.01L Bank Deposits to AO After Ignored Affidavits & Sale Deeds
Income Tax
Income Tax
Share application money Addition Quashed Due to Absence of Incriminating Material
Income Tax
Income Tax
ITAT Jaipur Quashes Time-Barred Reassessment for Lack of Proper Section 151 Sanction
Custom Duty
Custom Duty
Drawback recovery proceeding under rule 16/16A cannot be used to modify value in Shipping Bills
Income Tax
Income Tax
Reassessment notice u/s. 148 quashed as being barred by limitation
Custom Duty
Custom Duty
Anti-dumping appeal maintainable since amendment u/s. 134 vide Finance Act, 2023 not yet effective
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment for Time-Barred Section 148 Notice
Income Tax
Income Tax
Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata
Income Tax
Income Tax
Notice u/s 148 After 3 Years Needs Pr.CCIT Approval – ITAT Says Sanction by Pr.CIT Invalid, Reopening Quashed
Income Tax
Income Tax
Notice u/s 148 Issued 20 Days Late – ITAT Applies Rajeev Bansal & Gujarat HC, Quashes Reopening as Time-Barred
Income Tax
Income Tax
ITAT Ahmedabad: Reassessment Annulled as Notice u/s 148 Issued Beyond Surviving Limitation Period — Invalid under Rajeev Bansal & TOLA Framework
Income Tax
Income Tax
ITAT Quashes Reassessment: Escaped Income Below Rs. 50 Lakh Bars Extended Time Limit Reason
Income Tax
Income Tax
Reassessment notice u/s. 148 beyond specified limit is time barred
Income Tax
Income Tax
