#Reassessment
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1,177 articlesIncome Tax
Income Tax
Reassessment valid as AO formed prima facie opinion for escapement of income
Income Tax
Income Tax
Issues of Re-Assessment Proceedings u/s 148 of Income Tax Act
Income Tax
Income Tax
New section 147 Reassessment procedure | Reason to believe Vs. Information
Income Tax
Income Tax
Non-Consideration of material on record – A Ground for Reopening u/s 147?
Income Tax
Income Tax
Recent case laws under section 147 & 148 of Income Tax Act, 1961
Income Tax
Income Tax
Prima Facie some material is required not sufficiency or correctness for valid reopening u/s 147
Income Tax
Income Tax
Section 147: Assessee cannot be put to mercies of careless, casual, arbitrary or whimsical exercise of power
Income Tax
Income Tax
Non Disposal of Objections Before Concluding of Assessment With Separate Speaking Order Makes Assessment Nullity
Income Tax
Income Tax
Section 147 or 153C Assessment – Search from 3rd party premises – Unexplained Money addition under Section 69A
Income Tax
Income Tax
Reopening based on mere Shah Commission Report not Valid if no Application of Mind by AO
Income Tax
Income Tax
‘Reasons to Believe’ is Different from ‘Reasons to Suspect’: SC
Income Tax
Income Tax
Section 147 proceedings not identical to section 143(2) proceedings
Income Tax
Income Tax
Section 147 Reopening invalid if made without following mandate of Section 147,148 & 151
Income Tax
Income Tax
