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section 151 of the Income Tax Act

Income Tax - Income Tax Joint Commissioner - Joint Commissioner - grant Reassessment - grant Reassessment Approvals - SC Decision - Delhi HC - taxscan
Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC Decision: Delhi HC [Read Order]
January 20, 2025
Delhi HC - Delhi High Court - Income Tax - Income Tax Notice - Section 151 of the Income Tax Act - JCIT - Joint Commissioner of Income Tax - JCIT Approval - Assessment Found - TAXSCAN
JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice [Read Order]
October 2, 2024
Assessment Reopening Notice - JAO - Income Tax Act - Bombay HC - taxscan
Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]
May 12, 2024
ITAT Dismisses Income Tax Dept Appeal - ITAT - Income Tax Department - Appeal - Lack of Valid Approval in Reassessment Proceedings - Reassessment Proceedings - Reassessment - Taxscan
ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read Order]
August 20, 2023
ITAT quashes Reassessment - ITAT - Reassessment - Accommodation Entry - provide proper  approval - Income Tax Act - taxscan
ITAT quashes Reassessment in respect of Accommodation Entry without provide proper  approval u/s 151 of Income Tax Act [Read Order]
July 25, 2023
ITAT - quashes time barred - Reassessment notice issued - Income Tax Act based - information from investigation - wing regarding - bogus expense - TAXSCAN
ITAT quashes Time Barred Reassessment Notice Issued u/s 148 of Income Tax Act based on Information from Investigation Wing regarding Bogus Expense
June 16, 2023
Joint Commissioner - Notice - ITAT - Assessment order - taxscan
Joint Commissioner sanctioned Re-open Notice u/s 148 after expiry of 4 yrs: ITAT quashes Assessment Order being Violative Sec 151 [Read Order]
December 14, 2022
Reassessment - non-application of mind - law - ITAT - Taxscan
Reassessment on incorrect facts and by non-application of mind is bad in Law: ITAT [Read Order]
March 22, 2021
ITAT CBDT
Notice under Section 148 after 4 years from the end of AY without obtaining a sanction Bad in Law: ITAT [Read Order]
September 3, 2018
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