#Section 147
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5,090 articlesCorporate Law
Corporate Law
For initiation of Section 147 proceedings AO has to consider prima facie material not sufficiency of correctness of material
Income Tax
Income Tax
Income Taxpayers Will Face the Heat of Reassessment!
Income Tax
Income Tax
Landmark SC Judgment on Section 148 notices which is in Favour of both Assessee & Revenue
Income Tax
Income Tax
Reopening for Mere High Turnover in bank account not justified
Income Tax
Income Tax
Change of opinion not constitutes justification for Reopening
Income Tax
Income Tax
SC Judgment on Section 148 Notices – Using Missile where Rifle could have sufficed
Income Tax
Income Tax
Way ahead in reassessment after Supreme Court decision
Income Tax
Income Tax
Reincarnation of Section 148 Reassessments Notices issued post 01/04/2021
Corporate Law
Corporate Law
HC direct Tax dept to maintain judicial discipline & follow doctrine of binding precedent
Corporate Law
Corporate Law
Reopening cannot be proposed on the basis of change of opinion
Corporate Law
Corporate Law
HC imposes cost of Rs. 5000 for delayed filing of writ against section 148 Notice
Income Tax
Income Tax
Reassessment notice invalid if it is merely based on Investigation Wing information
Income Tax
Income Tax
Gospel Truth of Reassessment Proceedings – SC Judgment Analysis
Income Tax
Income Tax
