#Section 147
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5,090 articlesIncome Tax
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Notice issue against deceased person instead of registered legal heir not sustainable
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Date of Intimation u/s. 143(1) Determines Limitation Period: Reassessment vs. Revision Issues
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Section 147 Reassessment Unsustainable Due to Mismatch in Grounds & Disallowance
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Reassessment u/s. 148 quashed as all necessary information already supplied: Gujarat HC
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Reopening of assessment quashed as based on change of opinion: Bombay HC
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Order passed without considering reply is liable to be quashed: Gujarat HC
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AO should evaluate claim of exemption u/s. 54F made in compliance to notice u/s. 148
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ITAT Quashes 148 Notice as Income Below ₹50 Lakhs
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Reopening quashed as information in notice is ambiguous and fails to establish live link with evidence
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Reassessment u/s. 148 untenable as mandatory requirement of 149(1)(b) not complied
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Reassessment proceedings u/s. 148 in absence of any new material not permissible: Bombay HC
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Reopening u/s. 148 beyond 4 years quashed as material facts fully & truly disclosed: ITAT Raipur
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Reassessment order set aside as passed without disposal of objections: Karnataka HC
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