#Section 147
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Income Tax
Income Tax
Addition for Property Purchased from Gifts by Relatives- ITAT directs re-adjudication
Income Tax
Income Tax
Unverified Information: ITAT upholds quashing of Re-assessment Order
Income Tax
Income Tax
Section 147 Assessment Invalid if Based on Cash Deposit Information Alone
Income Tax
Income Tax
Order passed without considering documents furnished is liable to be remanded back
Income Tax
Income Tax
Reassessment proceedings based upon unverified details are not valid
Income Tax
Income Tax
ITAT Quashes Reassessment initiated without Tangible Materials
Income Tax
Income Tax
Ex-parte order passed without considering submission is non-speaking order
Income Tax
Income Tax
Order passed u/s 148A(d) would remain subject to order to be ultimately passed in reassessment proceeding u/s 148
Income Tax
Income Tax
ITAT upheld addition for Income received for arranging the deal
Income Tax
Income Tax
Transfer of title completes with registered sale deed & not with mere agreement to sale
Income Tax
Income Tax
Critical Analysis of New Reassessment Provisions: Section 148, 148A and 149
Income Tax
Income Tax
Reopening of assessment without tangible material is unsustainable
Income Tax
Income Tax
Re-assessment order passed against a non-existent entity is bad-in-law
Income Tax
Income Tax
Reasonable addition estimated on the basis of 5% bogus purchase sustained
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.
