#Section 147
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Section 143(2) Notice on very same day of Return Filing makes Reassessment Invalid
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Income Tax
Reassessment invalid if section 143(2) notice was issued on very same day of filing ITR
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Income Tax
Recording of reasons after due application of mind is sine qua non for valid section 148 notice
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Income Tax
Reason to believe not valid if after 01.04.1989, if it lacks application of Mind & Material
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Income Tax
Reasonable belief sufficient for Section 147 notice; Final conclusion not required
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Income Tax
Reassessment upheld on the ground of established business connection
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Income Tax
Government extends timelines for Income Tax Assessment (Read Notification)
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Income Tax
AO can initiate reassessment if excess deduction was allowed based on wrong information supplied to it
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Income Tax
Income Escaping Assessment | New Regime | Finance Act, 2021
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Notice served through affixture after office hours without proper witness is invalid
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Income Tax
Assessment become void ab-initio if done without issue of section143(2)
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Income Tax
Mere Cash Deposit Not A Valid Ground for Reassessment Proceedings
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Income Tax
Section 144 Assessment based on credit entries in bank- Draft Submission
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Income Tax
