#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax

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

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

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

Income Tax
An Appeal to Regularize Income Tax Reassessment Proceedings
Income Tax

Income Tax
Reassessment Based on wrong and incorrect facts is bad in law
Income Tax

Income Tax
Reopening on wrong assumption of facts by AO cannot be sustained
Income Tax

Income Tax
HC quashes Reassessment order passed Without issuing Section 148 Notice
Income Tax

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

Income Tax
Fresh Controversies In Reassessment- Misfortune or Misinterpretation
Income Tax

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

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

Income Tax
Reassessment procedure for Section 148 notices after SC verdict
Income Tax

Income Tax
Request to clarify on SC judgement on Section 148 notices
Income Tax

Income Tax
