#Section 68
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2,951 articlesIncome Tax
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Sec 148 Reassessment Quashed for Wrong Sanction & Limitation Breach under New Sec 151 Regime – ITAT Mumbai
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Sec 68 Addition Deleted – Third-Party Statement on Alleged Entry Provider Insufficient Without Independent Evidence – ITAT Mumbai
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Reopening Quashed for Invalid Section U/s 151 – Approval by Wrong Authority Beyond 3 Years Held Void – ITAT Mumbai
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Reopening Quashed – Sec 151 Approval by PCIT Invalid Beyond 3 Years; Reassessment Void – ITAT Mumbai
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No Sec 153A Addition Without Incriminating Material; Penny Stock LTCG Deleted: ITAT Mumbai
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Sec 68 Share Capital Addition Deleted; Round-Tripping Allegation Without Evidence Rejected: ITAT Mumbai
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Sec 68 Addition on Share Capital & Premium Deleted: No AO Enquiry; High Premium Not Enough – ITAT Kolkata
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Faceless Assessment Before Sec 151A Notification Held Without Jurisdiction – Entire Assessment Quashed – ITAT Kolkata
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Sec 68 Addition Deleted – JDA Advance Refunded & Loan Repayment via Bank Not Bogus – ITAT Kolkata
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Non-Application of Mind and Wrong AY Render Sec 147 Reopening Void – ITAT Kolkata
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Section 68 Addition Deleted as Identity, Creditworthiness & Genuineness Established – ITAT Kolkata
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Section 68 Addition Deleted for Want of Cross-Examination; Three Ingredients Proved – ITAT Kolkata
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ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
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