#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment Notice against already Amalgamated Company is Invalid
Income Tax
Income Tax
Mere cash deposited with bank is not a prima facie belief for escapement of Income
Income Tax
Income Tax
Reassessment processing beyond 6 years is barred by limitation
Income Tax
Income Tax
Benefit of TOLA 2020 not available to first proviso to Section 149(1)(b) of Income Tax Act
Income Tax
Income Tax
Reasons recorded for reopening are to be examined on a standalone basis
Income Tax
Income Tax
Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable
Income Tax
Income Tax
Reassessment based on Tax Evasion Petition: HC refers matter back to AO
Income Tax
Income Tax
Initiation of re-assessment proceeding beyond four years is legally impermissible
Income Tax
Income Tax
Reassessment Notice should specify reasons for escapement of income
Income Tax
Income Tax
Section 263 cannot be invoked on issue on which AO passed order after considering detailed reply of Assessee
Income Tax
Income Tax
Reassessment based on Incorrect Facts is Invalid
Income Tax
Income Tax
Amended provisions of reassessment in pursuance of search / survey
Income Tax
Income Tax
Reasons recorded mere repetition of report of DDI. (Inv.)- Reassessment order set aside
Income Tax
Income Tax
