#Section 149
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530 articlesIncome Tax

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Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai
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Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai
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Reassessment Beyond Three Years Quashed as Escaped Income Was Below ₹50 Lakh: ITAT Hyderabad
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Section 148 Reassessment Notice Quashed as Time-Barred Under Section 149: ITAT Cochin
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Section 148 Notice Quashed as AO Cannot Review Own Assessment: Telangana HC
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Section 148 Reassessment Quashed for Invalid Section 151 Sanction: ITAT Mumbai
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Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune
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Section 147 Reassessment Quashed as Escaped Income Below Section 149 Threshold: ITAT Rajkot
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Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
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Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
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Section 149 Limitation Bars Section 148 Reassessment Based on Search Material: Gujarat HC
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Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
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No Tax in India on German Tax Resident’s Professional Service Receipts Under DTAA: ITAT Mumbai
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