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Section 132 of the Act

Mechanical and Generic Approval - Mechanical - Entire Assessment Void - ITAT - taxscan
Mechanical and Generic Approval Under Section 153D Renders Entire Assessment Void: ITAT Cancels Penalties [Read Order]
May 3, 2025
Search & Seizure - Budget 2025 - Budget 2025 Proposes - Amend Provisions - Amend Provisions of Block Assessment - Block Assessment - Union Budget 2025 - Budget 2025 India - taxscan
Search & Seizure: Budget 2025 Proposes to Amend Provisions of Block Assessment
February 1, 2025
Relief to Revenue - Delhi HC Affirms - basis of Third-Party - Third-Party search Findings - AO’s Reassessment - search Findings - Affirms AO’s Reassessment - taxscan
Relief to Revenue: Delhi HC Affirms AO’s Reassessment u/s 147 on basis of Third-Party search Findings [Read Order]
November 28, 2024
ITAT - ITAT Delhi - Incriminating Material Found - Incriminating Material - No Additions Permitted - Section 153A of the Income Tax Act - ITAT news - taxscan
No Additions Permitted u/s 153A without Incriminating Material found during Search: ITAT [Read Order]
October 29, 2024
ITAT - Income Tax Appellate Tribunal - ITAT Bangalore - Section 69A - Section 69A of Income Tax Act - ITAT Dismisses Addition - Nirav Modi - TAXSCAN
Excel Sheet Relating to Alleged Unaccounted Cash Sales from Nirav Modi Jewelry Store: ITAT dismisses Addition under Section 69A of Income Tax Act [Read Order]
September 30, 2024
Kerala HC - Kerala High Court - Section 132A of the Income Tax Act - Income Tax Authorities - Income Tax - Currency Notes - income tax authority - High Court News - taxscan
Income Tax Authorities can Seek Interim Custody of Currency Notes Produced Before Magistrate: Kerala HC [Read Order]
September 26, 2024
Income Tax Appeal - Kerala HC - Kerala High Court - Income Tax - Monetary Limit - Kerala HC Dismisses - income tax department - taxscan
Kerala HC Dismisses Income Tax Appeal of Below Monetary Limit of Rs. 1 Crore [Read Order]
July 17, 2024
investigation - AO - ITAT - loose papers - dumb documents - taxscan
Failure to Carry Investigation by AO: ITAT discredits Seized Loose Papers as Dumb Documents [Read Order]
January 13, 2023
Capital gain - sale of land - business - ITAT - penalty - taxscan
Capital Gain arising from Sale of Land not Receipts from Business: ITAT deletes Penalty u/s 271 B [Read Order]
September 20, 2022
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