#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
Bombay HC lays guidelines on reopening cases for AO for strict compliance
Income Tax
Income Tax
Reopening on review of same material considered in original assessment invalid
Income Tax
Income Tax
Issue of Section 148 notice on non-existing entity is not a curable mistake
Income Tax
Income Tax
Reopening notice invalid in absence of any tangible material to establish escapement of income for assessment
Income Tax
Income Tax
AO not entitled on change of opinion to commence reassessment proceedings
Income Tax
Income Tax
AO cannot reopen an assessment even within a period of 4 years merely on the basis of a change of opinion
Income Tax
Income Tax
Review in the garb of reassessment is absolutely prohibited
Income Tax
Income Tax
HC surprised with reasons recorded for reopening & hoped for better reasons
Income Tax
Income Tax
HC dismisses Reassessment Notice to Tata Sons Based on mere change of opinion
Income Tax
Income Tax
Failure to issue section 143(2) notice prior to finalising reassessment order makes reassessment proceedings a nullity
CA, CS, CMA
CA, CS, CMA
Division Bench of Rajasthan HC Quashes Section 148 notices in 472 cases
Income Tax
Income Tax
Rajasthan HC quashes Section 148 Notice issued after 31.03.2021 in 472 Cases
Income Tax
Income Tax
HC Quashes Section 147 Assessment as reason for reopening was not sustainable
Income Tax
Income Tax
