#Section 149
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480 articlesIncome Tax
Income Tax
Reassessment u/s 147 held invalid when based on search material from third party – Proceedings ought to be u/s 153C
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment– Wrong Authority’s Approval Invalidates 148 Notice
Income Tax
Income Tax
No reassessment as notice was issued beyond the time limit calculated per the Rajeev Bansal Ruling
Income Tax
Income Tax
Laptop Data Alone Cannot Justify Reopening u/s 148: Excel Sheets Not Books or Assets
Income Tax
Income Tax
Karnataka HC Quashes Non-Faceless Section 148A Reassessment Notices by Jurisdictional AO
Income Tax
Income Tax
Time-Barred Reassessment Notices Quashed: Limitation Period Enforced
Corporate Law
Corporate Law
MEIS benefits cannot be fatal merely due to inadvertent mistake of procedure
Income Tax
Income Tax
Limitation Period u/s 153C commenced from date of receipt of seized material by AO and not from date of search or notice
Custom Duty
Custom Duty
Conversion of MEIS Shipping Bills to DEPB Scheme was permissible where bills not ‘free shipping bills’
Income Tax
Income Tax
Section 148 Notice for AY 2015-16 Held Time-Barred: ITAT Mumbai
Income Tax
Income Tax
Section 148 Notices Issued After Cut-Off Date Non-Est: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Reassessment: Notice Dated in March but Served in April Held Invalid
Income Tax
Income Tax
ITAT Mumbai quashes reassessment for sanction by wrong authority
Custom Duty
Custom Duty
