#Section 149
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533 articlesIncome 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
No denial of export incentives for inadvertent error in shipping bill
Custom Duty
Custom Duty
Section 17(4) of Customs Act is not made for reopening or reviewing any issued final assessment order
Income Tax
Income Tax
Assessment u/s. 153C vitiated due to absence of proper and valid recording of satisfaction
Income Tax
Income Tax
