#Section 147
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5,090 articlesIncome Tax
Income Tax
Treat Section 148 notice as deemed to be issued under Section 148A: SC on notices issued between 01.04.2021 to 30.06.2021
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Principles, powers & limitations on exercise of Section 147/148 powers
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SC sets aside all HC orders with a direction to treat old notices as deemed notices under section 148A
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HC Quashes Section 147 Order passed without disposing Objection of Assessee
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AO not required to confine assessment only on issue for which assessment was reopened
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Delhi HC Quashes Section 148 reassessment Notices issued after 31.03.2021 as per old procedure
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Income Tax
Section 40A(3) gets attracted if payment in a Single day though separate cash memos exceeds the limit
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Routing of funds in the garb of share premium – HC Upheld Reopening
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Section 68 addition by AO without enquiring with AO of Loan Creditor is not justified
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Income Tax
It is not permissible to reopen based on change of opinions: HC
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Section 147 proceedings invalid as addition was made under section 56 for escapement of income of capital gain
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Income Tax
Reassessment Notice based on primacies material related to bogus purchases is valid
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Income Tax Reassessment against Non-Existing Entity is void ab-initio’
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Income Tax
