#Section 147
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Income Tax
Income Tax
Re-assessment beyond 4 years without recording satisfaction of CIT is invalid
Income Tax
Income Tax
Reopening u/s 147 without recording specific reasons is invalid
Income Tax
Income Tax
Literal interpretation of language of Section 245A of Income Tax Act is justified
Income Tax
Income Tax
Reassessment proceedings u/s 147 unsustainable on account of change of opinion
Income Tax
Income Tax
In absence of Section 148 notice Section 245C(1) settlement application was invalid
Income Tax
Income Tax
Calcutta HC Sets Aside Assessment Order due to Violation of Natural Justice
Income Tax
Income Tax
Issuance of Notice & Reassessment Beyond Six Years Barred by Limitation
Income Tax
Income Tax
Power of reopening an assessment is a ‘power’ which should be exercised with adequate reason
Income Tax
Income Tax
Penalty u/s 271(1)(c) not imposable when income assessed on estimate basis
Income Tax
Income Tax
Conundrum Surrounding Limitation Period For Issuance of Re-Assessment Notices Under The Income Tax Act, 1961
Income Tax
Income Tax
FMV determined by registered valuer after considering relevant factors cannot be ignored
Income Tax
Income Tax
Initiation of reassessment in the name of non-existent amalgamated company is without jurisdiction
Income Tax
Income Tax
Reassessment merely based on information received from investigation wing is bad in law
Income Tax
Income Tax
Non-compliance due to receipt of notice in SPAM folder is sufficient cause for condonation of delay
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.
