#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment without section 148 notice invalid even if assessee participated in proceedings
Income Tax
Income Tax
Income Tax Reassessment invalid if AO failed to obtain requisite sanction u/s 151 from Pr. CIT
Income Tax
Income Tax
AO cannot calculate cost of acquisition on the basis of his own assumption
Income Tax
Income Tax
Change of opinion not base for reassessment proceedings
Income Tax
Income Tax
Reassessment based on same material examined in regular assessment is erred in law
Income Tax
Income Tax
ITAT directs AO to consider Additional Evidence related to cash deposit
Income Tax
Income Tax
Writ cannot be filed against sufficiency or adequacy of reasons for Income Tax Reassessment
Income Tax
Income Tax
Re-assessment proceedings against non-existent entity – HC remands matter back to AO
Income Tax
Income Tax
Disclosure before criminal investigation wing cannot be treated as disclosure’ before assessing officer in assessment
Income Tax
Income Tax
No reassessment beyond four years merely on basis of change of opinion
Income Tax
Income Tax
Section 147 assessment proceeding invalid if no valid service of notice
Income Tax
Income Tax
Assessing Officer has no power to review & has power to re-assess
Income Tax
Income Tax
Tribunal held that reassessment notice can be issued u/s 147 in relation to search and seizure
Income Tax
Income Tax
