#Section 147
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5,090 articlesIncome Tax
Income Tax
Contradiction In Reasons Recorded & Assessment makes reassessment proceedings a nullity
Income Tax
Income Tax
AO must pass separate orders to give effect to Tribunal orders
Income Tax
Income Tax
Addition in Reassessment based on mere audit objection are not tenable
Income Tax
Income Tax
Reopening proceeding based on wrong & incorrect facts was null & void
Income Tax
Income Tax
No reassessment on basis of wrong, incorrect & non-existing reasons
Company Law
Company Law
Reassessment justified if bogus transaction found based on subsequent information
Income Tax
Income Tax
Cases to be considered as Potential cases for section 148 notice
Income Tax
Income Tax
Mere Word Satisfied Invalidates Section 148 Approval given without Reasoning
Income Tax
Income Tax
AO must consider objection to Section 148 Notice: HC refers case back to AO
Income Tax
Income Tax
Handling of non-responsive Income Tax cases for physical verification
Income Tax
Income Tax
CBDT clarifies on potential cases for issue of Section 148 notice
Income Tax
Income Tax
Reassessment invalid if satisfaction for reopening recorded in mechanical manner
Income Tax
Income Tax
Income escaping assessment | Action to be taken | AY 2013-14 to 2017-18
Income Tax
Income Tax
