#Section 147
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5,090 articlesIncome Tax
Income Tax
Reopening of assessment justified on valid section 151 sanctions & prima facie view of Income escapement
Income Tax
Income Tax
Tax Assessment: ‘Evidence Which Reveals’ : A New Conundrum?
Income Tax
Income Tax
Scrutiny assessment cannot be reopened for non ratification of STPI approval by CBDT
Income Tax
Income Tax
Reopening invalid if no mention of failure on the part of assessee in reasons recorded
Income Tax
Income Tax
Reassessment Valid if AO had ‘reason to believe’ income chargeable to tax escaped assessment
Income Tax
Income Tax
Regular Assessment means Section 143(3) & 144 Assessments only
Income Tax
Income Tax
Reopening of completed assessment based on change of opinion not permissible
Income Tax
Income Tax
Reassessment on the basis of change of opinion, bad-in-law
Income Tax
Income Tax
Non-Consideration of material on record – A Ground for Reopening u/s 147?
Income Tax
Income Tax
Validity of Section 148 Notices Issued After 1st April 2021 Under Old Or New Provision
Income Tax
Income Tax
Recent case laws under section 147 & 148 of Income Tax Act, 1961
Income Tax
Income Tax
No addition for duly explained cash received from Sale of Land: Refusal to accept notice is a good service
Income Tax
Income Tax
Absolute Rule of minimum four weeks gap between rejection of objection & further proceedings of section 147: Bombay HC
Income Tax
Income Tax
