#Section 147
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Income Tax
Income Tax
Delhi High Court Cancels Reassessment for Income Below Statutory Limit
Income Tax
Income Tax
HC dismisses Writ due to detailed Section 147 order with extensive reasons
Income Tax
Income Tax
Issue of notice u/s 148 against deceased assessee is null in the eyes of law
Income Tax
Income Tax
Reassessment without proper hearing- ITAT direct re-adjudication
Income Tax
Income Tax
Addition u/s 68 sustained as genuineness of the transaction not proved
Income Tax
Income Tax
Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play
Income Tax
Income Tax
Order passed u/s 147 not borne out of any record is non-est
Income Tax
Income Tax
Initiation of reassessment proceedings u/s 148 for verification of claim is unsustainable
Income Tax
Income Tax
Treat Credit Entries in Current & Savings Accounts as Gross Receipts from Business, Profit Rate of 8% Applicable: ITAT
Income Tax
Income Tax
AO obliged to refer matter to valuation officer when appellant objects to adoption of stamp duty value as full value of consideration
Income Tax
Income Tax
Reassessment proceedings u/s 148 stood abated by virtue of search action u/s 132(1)
Income Tax
Income Tax
Reassessment proceedings within limitation period specified under 149(1) is valid
Income Tax
Income Tax
Addition of deemed dividend in the hands of non-shareholders is unsustainable
Income Tax
Income Tax
Order passed in violation of principles of natural justice is unsustainable
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.
