#Section 147
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5,090 articlesIncome Tax
Income Tax
Assessment order valid despite initial section 147 notices in wrong name if revenue identifies & corrects the mistake
Income Tax
Income Tax
Section 147: Revenue to prove failure of Assessee in Full & True Disclose of All Material Facts
Income Tax
Income Tax
Reopening assessment under Section 148 without recording reasons is bad in law
Income Tax
Income Tax
Reassessment valid as AO formed prima facie opinion for escapement of income
Income Tax
Income Tax
New scheme for re-assessment u/s 147 of the Act wef 1.4.2021
Income Tax
Income Tax
Powers/Jurisdiction of Assessing Authorities for Reassessment u/s 147
Income Tax
Income Tax
AIR information of cash deposit with Bank – Section 147 Notice reply
Income Tax
Income Tax
LR of deceased not obliged to intimate death to Income tax deptt & get PAN cancelled
Income Tax
Income Tax
Reassessment vitiated if required procedure not been followed
Income Tax
Income Tax
No Power to Carry Out Reassessment on Same Material & Facts Available on Record
Income Tax
Income Tax
Time limit to issue Section 149 notice (Reassessment cases)
Income Tax
Income Tax
Reopening of concluded assessment permissible if Info disclosed originally not disclosed Fully & Truly
Income Tax
Income Tax
HC declines to interfere at the stage of issuance of Section 147 notice for reopening
Income Tax
Income Tax
