#Section 147
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Income Tax
Income Tax
Failure to conduct enquiry resulted into order being erroneous and prejudicial hence revision u/s. 263 sustained
Income Tax
Income Tax
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Income Tax
Income Tax
Settlement Commission Orders Not Rectifiable Under Section 154: Madras HC
Income Tax
Income Tax
Reassessment after expiry of four years unsustainable as material fact disclosed fully: Bombay HC
Income Tax
Income Tax
Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
No Physical Notice in Ex-Parte Proceedings – ITAT Remands Case to CIT(A)
Income Tax
Income Tax
Addition u/s 68 was deleted as no incriminating material found during search for Unabated AY
Corporate Law
Corporate Law
SC held no quashing of NI Act section 138 cheque bounce case by HC u/s 482 of CrPC without consent of Complainant
Income Tax
Income Tax
Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct
Income Tax
Income Tax
Computation of income approved by assessee before CIT(A) cannot be argued against Tribunal: ITAT Nagpur
Income Tax
Income Tax
Purchase of property wrongly alleged as sale hence matter remanded back: ITAT Delhi
Income Tax
Income Tax
Addition U/S 68 for Unexplained Cash Credit Unjustified as Sale of Shares Reflected in P&L
Income Tax
Income Tax
Prima Facie Belief Required with Tangible Material Showing Income Escaped Assessment- Section 147/148
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
