#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Notice issued by ITO Delhi post transfer of jurisdiction to ITO Kolkata is bad & illegal
Income Tax
Income Tax
No reassessment of Completed/Unabated Assessments Without Incriminating Material: SC
Income Tax
Income Tax
Reopening of assessment u/s 148 for mere change of opinion is unsustainable
Income Tax
Income Tax
Absence of Valid Notice u/s. 143(2): ITAT quashes Assessment Proceedings
Income Tax
Income Tax
Addition for cash payment to builder in succeeding AY cannot be made in AY in dispute
Income Tax
Income Tax
ITAT Quashes Reassessment Order Due to Non-Issue of Notice
Income Tax
Income Tax
Reassessment Proceedings Invalid Without New Tangible Material
Income Tax
Income Tax
Reasons for reopening not provided – ITAT upholds quashing of order by CIT(A)
Income Tax
Income Tax
Penalty Proceedings cannot be Challenged before Formal Order: ITAT Delhi
Income Tax
Income Tax
Reopening u/s 148 unsustainable as relevant income already reflected in return
Income Tax
Income Tax
Reopening of assessment before disposing of objections filed by assessee is unsustainable
Income Tax
Income Tax
Enhancement by CIT(A) without providing opportunity to assessee is unsustainable
Income Tax
Income Tax
Grant received under Sampoorna Gramin Swarojgar Yogna is not revenue receipt
Income Tax
Income Tax
Reopening untenable in absence of tangible material concluding that income has escaped assessment
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
