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Section 147 of the Income Tax Act 1961
Assessment u/s 147 of Income Tax Act cannot be made without a Substantive Assessment: ITAT [Read Order]
October 8, 2024
Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]
August 30, 2024
Failure to opportunity for personal hearing is violation of principle of natural justice: Kerala HC sets aside assessment order [Read Order]
January 20, 2024
Tax evasion by way of Colourable Devices and Sham Transaction to defraud Department: ITAT dismisses assessee appeal [Read Order]
October 3, 2023
Sale of Share was Substantiated with Documentary Evidence, Addition of Capital Gain As Unexplained Income is not Valid: Bombay HC upholds Order of ITAT [Read Order]
July 20, 2023
No Reassessment u/s 147 of IT Act can be made based on a change of opinion: ITAT [Read Order]
June 3, 2023
Re-Assessment without Formation of Belief of Escapement of Income based on Incorrect Facts is Invalid: ITAT [Read Order]
March 6, 2023
Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]
March 4, 2023
Failure to satisfy conditions u/s 147 and Non- Application of mind: Bombay HC quashes Reassessment notice [Read Order]
February 18, 2023
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