#Section 147
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5,090 articlesIncome Tax
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Addition for unexplained cash deposit by CIT(A) justified -ITAT Delhi
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HC quashes Section 148 Notice issued without prior administrative approval of PCIT
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No Reopening On Borrowed Satisfaction Without Bringing Tangible Material on Record
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No Change of Opinion if facts related to deemed consideration U/s. 50C been overlooked
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No Reopening on Borrowed Satisfaction when view was already taken by AO
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Reopening of assessment invalid if based on “change of opinion”
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Section 147: AO must act based on ‘reasons to believe’ & not on ‘reasons to suspect’
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Mere Vague Air Information of Cash Deposit Not Sufficient to believe Escapement of Income
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Reassessment justified in case there was enough material before AO
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Assessment based on unsigned section 148 notice is bad in law
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Reopening without bringing any fresh material on record is invalid
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Reopening based on investigation wing info without independent application of mind by AO was invalid
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Reopening on Estimate Based on Vague Information Is Not Valid
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