Judgement

The ITAT Delhi ruled refund cannot be denied merely because return was filed after Reassessment Notice


ITAT Allows Refund of Excess TDS Claimed in Return Filed Under Section 148

The ITAT Mumbai held reassessment for AY 2019-20 cannot be sustained where Section 148 notice is issued beyond Three Years 



ITAT Holds Notice Under Section 148 As Time-Barred for Escaped Income Below Rs. 50 Lakh

ITAT Mumbai quashed the reassessment for AY 2018-19, holding that the Section 148 notice issued beyond three years failed to meet the Rs 50 lakh escaped-income threshold and lacked the mandatory Section 151(ii) approval.

ITAT Rules Reassessment Proceedings Invalid After Finding Section 148 Notice Issued Beyond Three Years Without Meeting Rs 50 Lakh Escaped-Income Threshold

ITAT Delhi held that an ITO lacked pecuniary jurisdiction to issue a Section 148 reassessment notice where the taxpayer’s returned income exceeded Rs 20 lakh, rendering the proceedings void ab initio.

ITAT Rules Reassessment Notice Issued by ITO Invalid for Taxpayer With Income Above Rs 20 Lakh, Holds Proceedings Void Ab Initio

Pune ITAT remands taxpayer’s Rs 72.90 lakh tax dispute to CIT(A) for fresh adjudication of his challenge to the Section 148 notice.

ITAT Remands Rs 72.90 Lakh Tax Dispute of Taxpayer to CIT(A) After Legal Challenge to Section 148 Notice Remained Undecided

The ITAT Pune Quashes Reassessment as Notice Under Section 148 Was Time-Barred for AY 2015-16


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ITAT Allows Refund of Excess TDS Claimed in Return Filed Under Section 148

ITAT Holds Notice Under Section 148 As Time-Barred for Escaped Income Below Rs. 50 Lakh

ITAT Rules Reassessment Proceedings Invalid After Finding Section 148 Notice Issued Beyond Three Years Without Meeting Rs 50 Lakh Escaped-Income Threshold

ITAT Rules Reassessment Notice Issued by ITO Invalid for Taxpayer With Income Above Rs 20 Lakh, Holds Proceedings Void Ab Initio

ITAT Remands Rs 72.90 Lakh Tax Dispute of Taxpayer to CIT(A) After Legal Challenge to Section 148 Notice Remained Undecided

ITAT Holds Notice Issued After 31 March 2022 As Beyond Six-Year Limitation Period