#Section 149
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477 articlesIncome Tax
Income Tax
Delhi ITAT Deletes Penny Stock Addition; Suspicion Can’t Replace Evidence
Custom Duty
Custom Duty
Customs Duty Demand Set Aside as Time-Barred in FTA Certificate of Origin Dispute: CESTAT Ahmedabad
Income Tax
Income Tax
No Section 271(1)(c Penalty on Additional Income Declared in Section 153A Return: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai
Income Tax
Income Tax
Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai
Income Tax
Income Tax
Reassessment Beyond Three Years Quashed as Escaped Income Was Below ₹50 Lakh: ITAT Hyderabad
Income Tax
Income Tax
Section 148 Reassessment Notice Quashed as Time-Barred Under Section 149: ITAT Cochin
Income Tax
Income Tax
Section 148 Notice Quashed as AO Cannot Review Own Assessment: Telangana HC
Income Tax
Income Tax
Section 148 Reassessment Quashed for Invalid Section 151 Sanction: ITAT Mumbai
Income Tax
Income Tax
Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune
Income Tax
Income Tax
Section 147 Reassessment Quashed as Escaped Income Below Section 149 Threshold: ITAT Rajkot
Income Tax
Income Tax
Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
Income Tax
Income Tax
Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
Income Tax
Income Tax
