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#Section 147

Every article filed under the “Section 147” tag — analysis, news and updates.

5,090 articles
Income TaxIncome Tax Reassessment without supplying reason is Invalid
Income Tax

Income Tax Reassessment without supplying reason is Invalid

Editor4 years ago
Income TaxBombay HC stayed Section 148 proceedings for AY 2014-15
Income Tax

Bombay HC stayed Section 148 proceedings for AY 2014-15

CA Prarthana Jalan4 years ago
Income TaxBogus accommodation entries – HC upheld validity of Section 148 Notice
Income Tax

Bogus accommodation entries – HC upheld validity of Section 148 Notice

Editor24 years ago
Income TaxCarry out due verification before initiating Section 148/147 proceedings: CBDT
Income Tax

Carry out due verification before initiating Section 148/147 proceedings: CBDT

CA Milind Wadhwani4 years ago
Income TaxAllahabad HC imposed Cost of Rs. 50 Lakh on Department for creating illegal Income Tax demand
Income Tax

Allahabad HC imposed Cost of Rs. 50 Lakh on Department for creating illegal Income Tax demand

CA Prarthana Jalan4 years ago
Income TaxWhat is assessment under the income tax act, 1961, and How many types of it are there?
Income Tax

What is assessment under the income tax act, 1961, and How many types of it are there?

Ashok Pitroda4 years ago
Income TaxProceedings for A.Y 2013-14 & 2014-15 cannot be reopened beyond 4 years
Income Tax

Proceedings for A.Y 2013-14 & 2014-15 cannot be reopened beyond 4 years

Prudhviraj4 years ago
Income TaxUsurpation of jurisdiction by AO to reopen assessment is legally untenable
Income Tax

Usurpation of jurisdiction by AO to reopen assessment is legally untenable

Editor64 years ago
Income TaxRevised Guideline for Issue of Section 148 Notice
Income Tax

Revised Guideline for Issue of Section 148 Notice

TG Team4 years ago
Income TaxReopening based on tangible material is valid if Assessee not filed Income Tax Return
Income Tax

Reopening based on tangible material is valid if Assessee not filed Income Tax Return

Editor64 years ago
Income TaxReopening of assessment based on mechanically received approval is bad in law
Income Tax

Reopening of assessment based on mechanically received approval is bad in law

POONAM GANDHI4 years ago
Income TaxSection 147 Proceeding without reporting reasons for reopening is unsustainable
Income Tax

Section 147 Proceeding without reporting reasons for reopening is unsustainable

POONAM GANDHI4 years ago
Income TaxAssessment based on notice issued by non jurisdictional AO is bad in law
Income Tax

Assessment based on notice issued by non jurisdictional AO is bad in law

Editor44 years ago
Income TaxMere digitally signing of Section 148 notice cannot be regarded as issuance of notice
Income Tax

Mere digitally signing of Section 148 notice cannot be regarded as issuance of notice

Adv. Priyanshi Desai4 years ago