#Section 147
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Income Tax
Income Tax
Reassessment based on Incorrect Facts is Invalid
Income Tax
Income Tax
Amended provisions of reassessment in pursuance of search / survey
Income Tax
Income Tax
Reasons recorded mere repetition of report of DDI. (Inv.)- Reassessment order set aside
Income Tax
Income Tax
Penalty for not getting books audited not leviable once penalty for non-maintenance of books levied
Income Tax
Income Tax
Reopening of Assessments Section 147 w.e.f. 01.04.2021
Income Tax
Income Tax
AO cannnot review assessment order-Reassessment order quashed
Income Tax
Income Tax
Mere change of opinion not valid for reopening of assessment u/s 148
Income Tax
Income Tax
Invocation of jurisdiction u/s 263 on same subject which was duly verified in reassessment proceeding unjustified
Income Tax
Income Tax
Original assessment completed after considering all facts hence re-assessment unsustainable
Income Tax
Income Tax
Borrowed Satisfaction & Necessity of Providing Material to Assessee before Reopening An Assessment
Income Tax
Income Tax
Extended time under TOLA not available for Sanction by Specified Authority U/S 151
Income Tax
Income Tax
Reopening by merely quoting Insight portal information is invalid
Income Tax
Income Tax
Draft submission regarding approval u/s 151 from competent authority for issue of notice u/s 148
Income Tax
Income Tax
Reassessment proceedings without any new tangible material is unsustainable in law
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.
