#Section 147
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5,090 articlesIncome Tax
Income Tax
Jurisdiction Free Assessment under Income Tax Act, 1961
Income Tax
Income Tax
Section 147 Reassessment justified for Cash Deposit in Bank but not disclosed in ROI
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Income Tax
Various Assessments Under The Income Tax Law
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Income Tax
PCIT cannot revise Invalid Reassessment Proceedings
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Income Tax
In absence of failure to disclose fully & truly all material facts- reassessment notice invalid
Income Tax
Income Tax
Notice to Amalgamated Company which ceased to exist is without jurisdiction
Income Tax
Income Tax
Validity of Approval for Reopening by CIT for wrong application of Law by AO
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Income Tax
Reopening based on inquiries conducted without the authority of law is Invalid
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Income Tax
NSEL Transaction: Reopening of assessment not permissible for Mere verification or for fishing inquiry
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Income Tax
Approval for Section 148 notice by mere “YES” word is invalid
Income Tax
Income Tax
Section 147/ 151: Sanction granted by superior officer is not relevant
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Income Tax
Reassessment without disposing assessee’s objections by a speaking order is invalid
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Income Tax
Reassessment proceedings on basis of change of opinion was invalid
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Income Tax
