#Section 271F
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86 articlesIncome Tax
Income Tax
Rectification, Assessment and Appeal under Income Act, 1961
Income Tax
Income Tax
ITAT Quashes Two Reassessments: Time-Barred Assessment and Second Section 148 Notice During Pendency of Earlier Reassessment Held Invalid
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period
Income Tax
Income Tax
Section 148 notice issued beyond statutory six-year limitation period is invalid: Bombay HC
Income Tax
Income Tax
Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore
Income Tax
Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Income Tax
Income Tax
Sec 271(1)(b) Penalty Deleted as Assessee Later Complied; Nil Income Accepted – ITAT Bangalore
Income Tax
Income Tax
ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio
Income Tax
Income Tax
No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh
Income Tax
Income Tax
Cash Deposits Treated as Unexplained Set Aside Due to Lack of Hearing Opportunity
Income Tax
Income Tax
Reassessment Upheld Because Return Was Filed on Day of Assessment
Income Tax
Income Tax
Section 148 Notice Invalidated for Genuine Non-Filing of Return
Income Tax
Income Tax
Reassessment Quashed for Initiation Outside Section 151A Scope
Income Tax
Income Tax
