#Section 147
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5,090 articlesIncome Tax
Income Tax
Mere change of opinion cannot be a ground for reopening of assessment
Income Tax
Income Tax
Recorded reasons for reopening can neither be improved nor substituted by an affidavit
Income Tax
Income Tax
Rajasthan HC stays Time barred Re-assessment Proceedings
Income Tax
Income Tax
Reasons to Believe is foundation stone of reassessment proceedings u/s 147/148
Income Tax
Income Tax
Reopening of assessment u/s 147 without cogent reasoning is untenable
Income Tax
Income Tax
Amendment to extend time limit for reassessment not applicable when notice was Illegal
Income Tax
Income Tax
Limitation date for reopening cases related to Ashish Agarwal judgment
Income Tax
Income Tax
Exclusion of 15 day period for issuance of section 148 notice in Search cases
Income Tax
Income Tax
Information triggering assessment/ reassessment proceedings must be furnished to assessee
Income Tax
Income Tax
Draft submission when AO not complies with section 147 to 151 of Income Tax
Corporate Law
Corporate Law
Time barring date for reopening cases arising out of SC direction
Income Tax
Income Tax
Case reopened in light of SC judgment in Ashish Agarwal to be completed by 31.05.2023
Income Tax
Income Tax
Reopening of assessment sustained due to failure of true & full disclosure
Income Tax
Income Tax
