Judgement

ITAT quashes Section 263 revision, holding completed enquiries cannot justify fresh verification without establishing error.

ITAT Quashes Section 263 Revision Where AO Conducted Detailed Enquiry

ITAT quashes reassessment, holding pre-2021 search material required Section 153C proceedings, not Section 148.

ITAT Quashes Reassessment Based Solely on Pre-2021 Third-Party Search Material

The Pune ITAT restored the taxpayer's appeal, directing the CIT(A) to pass a reasoned order after granting one final opportunity.

ITAT Grants Taxpayer Fresh Opportunity After CIT(A) Dismisses Appeal Without Deciding Merits

ITAT quashes assessment after AO exceeded limited scrutiny scope without mandatory conversion and CBDT approval.

ITAT: Assessment Quashed as AO Exceeded Scope of Limited Scrutiny Without Mandatory Approval

ITAT quashes reassessment, holding Section 148A proceedings cannot revive a notice already barred by limitation.

ITAT Quashes Reassessment Notice Issued After 31 March 2022 for AY 2015-16 as Time-Barred

ITAT remanded an APMC commission agent's tax dispute to the AO for fresh assessment after finding reliance on incorrect assessment year figures and directing verification of additional evidence.

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ITAT Quashes Section 263 Revision Where AO Conducted Detailed Enquiry

ITAT Quashes Reassessment Based Solely on Pre-2021 Third-Party Search Material

ITAT Grants Taxpayer Fresh Opportunity After CIT(A) Dismisses Appeal Without Deciding Merits

ITAT: Assessment Quashed as AO Exceeded Scope of Limited Scrutiny Without Mandatory Approval

ITAT Quashes Reassessment Notice Issued After 31 March 2022 for AY 2015-16 as Time-Barred

ITAT Remands APMC Commission Agent Tax Dispute to AO for Fresh Examination