#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment only on account of ‘change of opinion’ is liable to be struck down
Income Tax
Income Tax
Re-opening of assessment unjustified as complete disclosure of primary material facts already submitted
Income Tax
Income Tax
Re-opening of assessment merely based on information from DGIT(Inv.) is untenable
Income Tax
Income Tax
Reopening of assessment for mere change of opinion untenable in law
Income Tax
Income Tax
Analysis of 4 Recent Important Income Tax Case laws
Income Tax
Income Tax
HC can entertain Writ Petition to Examine if Conditions to issue Section 148 Notice are Satisfied: SC
Income Tax
Income Tax
Reasonableness of Notices issued under section 148 of Income Tax Act
Income Tax
Income Tax
Disclosure of undisclosed income can be further added as undisclosed stock
Income Tax
Income Tax
Invocation of section 147 untenable in absence of new/ fresh material indicating escapement of income
Income Tax
Income Tax
Reopening of assessment for contingent nature of addition unsustainable
Income Tax
Income Tax
Non-deduction of TDS on Sale of Share to Airtel by Vodafone- HC directs AO to determine whether it is a fit case for Reassessment
Income Tax
Income Tax
HC quashes Reassessment order passed without Considering Objections of Assessee
Income Tax
Income Tax
Reassessment beyond six years is barred by Limitation & is invalid
Income Tax
Income Tax
