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Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court

Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court

5 Nov 2025 4:25 PM IST

AO Can Determine Annual Value Of Property Higher Than Municipal Rateable Value U/S 22 Income Tax Act: Bombay High Court

AO Can Determine Annual Value Of Property Higher Than Municipal Rateable Value U/S 22 Income Tax Act: Bombay High Court

4 Sept 2025 7:35 PM IST

AO Cannot Alter Net Profit In Profit & Loss Account Except Under Explanation To S.115J Of Income Tax Act: Bombay High Court

AO Cannot Alter Net Profit In Profit & Loss Account Except Under Explanation To S.115J Of Income Tax Act: Bombay High Court

19 Jun 2025 8:45 PM IST

If Assessee Produces Accounts, AO Must Be Satisfied That Accommodation Entries Exist Before Proceeding U/S 148 Of Income Tax Act: Delhi HC

If Assessee Produces Accounts, AO Must Be Satisfied That Accommodation Entries Exist Before Proceeding U/S 148 Of Income Tax Act: Delhi HC

14 Jan 2025 3:20 PM IST

AO Bound To Ascertain Correctness Of Information Available Against Assessee, Decide Whether It Is Sufficient To Reopen Assessment: Delhi HC

AO Bound To Ascertain 'Correctness' Of Information Available Against Assessee, 'Decide' Whether It Is Sufficient To Reopen Assessment: Delhi HC

11 Jan 2025 9:05 PM IST

Uploading Information On Insight Portal Not A Substitute For Handing Over Material To AO For Non-Searched Entity U/S 153C Of IT Act: Delhi HC

Uploading Information On Insight Portal Not A Substitute For Handing Over Material To AO For Non-Searched Entity U/S 153C Of IT Act: Delhi HC

7 Jan 2025 5:27 PM IST

S.144C IT Act | AO Not Having Info About Pending Objections Before Dispute Resolution Panel No Grounds To Sustain Final Assessment Order: Delhi HC

S.144C IT Act | AO Not Having Info About Pending Objections Before Dispute Resolution Panel No Grounds To Sustain Final Assessment Order: Delhi HC

18 Dec 2024 8:46 PM IST

S.153C Of IT Act Restricts Assessment Beyond Documents Considered By AO To Derive Satisfaction Note For Initiating Proceedings On Other Person: Delhi HC

S.153C Of IT Act Restricts Assessment Beyond Documents Considered By AO To Derive Satisfaction Note For Initiating Proceedings On 'Other Person': Delhi HC

3 Dec 2024 5:00 PM IST

AO Cannot Assess Other Incomes If No Addition Is Made On Account Of Reasons For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC

AO Cannot Assess 'Other Incomes' If No Addition Is Made On Account Of 'Reasons' For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC

2 Dec 2024 8:25 PM IST

Cant Fault AOs Estimation Of Undisclosed Deposits In Foreign Bank When Assessee Fails To Produce Account Statement: Delhi HC

Can't Fault AO's Estimation Of Undisclosed Deposits In Foreign Bank When Assessee Fails To Produce Account Statement: Delhi HC

21 Nov 2024 6:55 PM IST

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC

11 Nov 2024 10:30 AM IST

No Basis For Reassessment If Nature & Source Of Receipts Are Verified, AO Doesnt Find Any Contradictory Evidence: Delhi High Court

No Basis For Reassessment If Nature & Source Of Receipts Are Verified, AO Doesn't Find Any Contradictory Evidence: Delhi High Court

6 Nov 2024 4:20 PM IST