#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment without Service of Section 148 Notice is void ab initio
Income Tax
Income Tax
Validity of Satisfaction to reopen Assessment recorded with one word “Yes”
Income Tax
Income Tax
Additions in Reassessment Proceedings not Sustainable If no Addition on Primary Grounds
Corporate Law
Corporate Law
Every offence under section 147 of Negotiable Instruments Act was compoundable
Income Tax
Income Tax
Reopening reasons have to be read on standalone basis
Income Tax
Income Tax
Reopening for cash deposit valid if assessee not offers any explanation
Income Tax
Income Tax
In absence of fresh tangible material Reassessment proceedings liable to be quashed
Income Tax
Income Tax
Reassessment without service of notice is without jurisdiction
Income Tax
Income Tax
Reassessment based on Materials already available during Regular Assessment is invalid
Income Tax
Income Tax
AO must give minimum 7 days notice to responds to Section 148 notice
Income Tax
Income Tax
Reassessment based on re-appreciation of facts already available on record is invalid
Income Tax
Income Tax
Whether CBDT Instruction Dated 11.05.2022 Is Legally Correct?
Income Tax
Income Tax
Reassessment invalid if Satisfaction was recorded in a mechanical manner by JCIT
Income Tax
Income Tax
