#Section 147
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Section 148 notice can be challenged before HC only after following procedure
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Reopening in case of previously completed scrutiny cannot be taken up after 4 years
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On mere change of opinion, the concluded assessment cannot be reopened
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Assessment in the name of non-existent entity was void-ab-initio
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No reassessment can be made solely on basis of statement recorded u/s 133A
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Mere Change of Opinion Cannot be Basis for Re-Opening of Assessment
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Non-disposal of objections to re-opening of assessment are not mere procedural lapse
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Assessment proceedings cannot be conducted against HUF after partition
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Important CBDT instructions on Issue of Section 147 & Section 133(6) Notice
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Penalty cannot be imposed for mere Section 12A registration cancellation
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Reassessment u/s 147 without any tangible material to support escapement of income not justified
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Reassessment-Section 143(2) notice issued without confronting assessee with remand report is invalid
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Is AIR based Notice under section 147 void ?
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