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#Section 147

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

5,090 articles
Income TaxReopening not allowable to disallow prior period expenses duly disclosed during original Assessment
Income Tax

Reopening not allowable to disallow prior period expenses duly disclosed during original Assessment

Editor24 years ago
Income TaxReopening by change of opinion on facts already examined is not valid
Income Tax

Reopening by change of opinion on facts already examined is not valid

Editor64 years ago
Income TaxAllowing mere 8 hours to reply to SCN is neither reasonable nor effective
Income Tax

Allowing mere 8 hours to reply to SCN is neither reasonable nor effective

Editor64 years ago
Income TaxAn Appeal to Regularize Income Tax Reassessment Proceedings
Income Tax

An Appeal to Regularize Income Tax Reassessment Proceedings

CA Komal Agrawal4 years ago
Income TaxReassessment Based on wrong and incorrect facts is bad in law
Income Tax

Reassessment Based on wrong and incorrect facts is bad in law

Editor64 years ago
Income TaxReopening on wrong assumption of facts by AO cannot be sustained
Income Tax

Reopening on wrong assumption of facts by AO cannot be sustained

Editor64 years ago
Income TaxHC quashes Reassessment order passed Without issuing Section 148 Notice
Income Tax

HC quashes Reassessment order passed Without issuing Section 148 Notice

Editor64 years ago
Income TaxIssue of Section 148A notice mandatory before issuing any notice U/s. 148
Income Tax

Issue of Section 148A notice mandatory before issuing any notice U/s. 148

Editor24 years ago
Income TaxFresh Controversies In Reassessment- Misfortune or Misinterpretation
Income Tax

Fresh Controversies In Reassessment- Misfortune or Misinterpretation

CA Mukesh Kabra4 years ago
Income TaxCurious Case of Missing First Proviso to Section 149 & Miscounting of 3 Years, in CBDT Instruction on SC Judgment
Income Tax

Curious Case of Missing First Proviso to Section 149 & Miscounting of 3 Years, in CBDT Instruction on SC Judgment

Mayank Mohanka4 years ago
Income TaxSection 148 Notices: Steps to follow in cases impacted by SC decisions
Income Tax

Section 148 Notices: Steps to follow in cases impacted by SC decisions

Editor64 years ago
Income TaxReassessment procedure for Section 148 notices after SC verdict
Income Tax

Reassessment procedure for Section 148 notices after SC verdict

CA NITIN GOYAL4 years ago
Income TaxRequest to clarify on SC judgement on Section 148 notices
Income Tax

Request to clarify on SC judgement on Section 148 notices

Editor64 years ago
Income TaxCBDT Instruction on Implementing SC Judgment on Section 148 Notices
Income Tax

CBDT Instruction on Implementing SC Judgment on Section 148 Notices

CA Milind Wadhwani4 years ago