#Section 147
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5,090 articlesIncome Tax
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Assessment cannot be Reopened based on data already disclosed in scrutiny assessment
Income Tax
Income Tax
AO recorded reasons on same returned income- Reassessment Invalid
Income Tax
Income Tax
HC denies relief in section 147 proceedings for not replying notice for 6 Months
Income Tax
Income Tax
Section 54/54F exemption: ITAT directs AO to consider additional evidence
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Income Tax
ITAT quashes reopening as AO provided only a Part of reason recorded to Assessee
Income Tax
Income Tax
Comprehensive Guide to Reopening of Assessments Under the Income Tax Act, 1961
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Income Tax
Section -147 Reopening of Assessment / Reassessment – Horrendous journey for assessee!
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Income Tax
Reopening of assessment merely on Internal Audit Objection Not Justified
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Income Tax
Reassessment | Section 148 | Decoding Judicial Angle | Issues & controversies
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Income Tax
Section 148- Revenue cannot travel beyond reasons recorded & same cannot be supplemented at the Later stage
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Income Tax
Section 148 notice unsustainable as very basis of notice was invalid
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Income Tax
Powers of AO to reopen assessment u/s 148 are not un-abundant or luxuriant-Vol.-1
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Income Tax
Accommodation entry Business- Entire deposits cannot be assessed as unexplained cash credits.
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Income Tax
