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Section 149(1)(b) of the Income Tax Act

Delhi High Court-Assessment Order-income tax assessment-transaction Value-Taxscan
‘AO Erroneously Added Value of Transaction, including the Element of Cash and Alleged Cash Payment’: Delhi HC quashes Assessment Order [Read Order]
December 4, 2024
Income Tax - Allahabad High court - Section 148A of the Income Tax Act - Assessing Authority - jurisdiction - taxscan
Income Tax Reassessment can be Exercise only on Fit Case: Allahabad HC sets aside Order Passed u/s 148A [Read Order]
June 1, 2024
Delhi HC quashes Time-Barred - Reassessment on Escaped Income - Threshold Monetary Limit - TAXSCAN
Delhi HC quashes Time-Barred Reassessment on Escaped Income below Threshold Monetary Limit [Read Order]
June 2, 2023
TOLA - Income - Tax - Dept - Allahabad - HC - TAXSCAN
Benefit of Extended Time frame under TOLA 2020 not available to Income Tax Dept for Proceedings u/s Section 149(1)(b): Allahabad HC [Read Order]
February 28, 2023
CIT no power-Chhattisgarh High Court - Act - Taxscan
Reassessment Proceeding must be initiated within the Time Limit prescribed under Section 149(1)(b): Chhattisgarh HC [Read Judgment]
May 10, 2018
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