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ITAT Hyderabad Rules Duplicate Bank Deposits Cannot Meet Section 149 Threshold
ITAT Hyderabad quashes reassessment notice, ruling that double-counted cash deposits cannot fulfill the ₹50 lakh threshold under Section 149.
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Examining Section 149 Limitation and ITAT Delhi Ruling in Manoj Garg v DCIT
Analyze the ITAT Delhi ruling in Manoj Garg v DCIT regarding Section 149 limitations, Section 148A(b) replies, and the seven-day extension rule.
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Rajasthan High Court Quashes Time-Barred Income Tax Reassessment Notice
Rajasthan High Court sets aside an income tax reassessment notice issued beyond four years, ruling it time-barred under Section 149.