#Section 149
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533 articlesCustom 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
Reopening u/s 147 quashed – AO’s “fishing enquiry” to investigate offshore receipts not valid formation of belief- Reassessment void where AO reopens only to verify PE/offshore claims
Income 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
