#Section 147
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Income Tax
Income Tax
Another Reassessment Notice Cannot be Issued by AO for Same AY
Income Tax
Income Tax
Reasons for reopening found to be non-existent, such defect is not curable by applying section 292B
Income Tax
Income Tax
Reassessment proceedings invalid as no failure in disclosing any material facts
Income Tax
Income Tax
Current profit not to be included in accumulated profit to determine deemed dividend
Income Tax
Income Tax
Subsequent revisional order tends to be invalid as original re-assessment order passed invalidly
Income Tax
Income Tax
Reassessment proceedings without issuance of notice u/s 143(2) is bad in law
Income Tax
Income Tax
Provisions of section 68 inapplicable in absence of maintenance of any books of accounts
Income Tax
Income Tax
Fresh adjudication directed to verify service of notice of legal heir after death of assessee
Income Tax
Income Tax
Reassessment Notice on Non-Existing Company is not legally Tenable
Income Tax
Income Tax
Reassessment unsustainable if full & true material disclosure during original assessment
Income Tax
Income Tax
Fresh return filing not required if already filed return is to be treated for reassessment
Income Tax
Income Tax
Fate of section 148 Notices for AY 2013-14 and AY 2014-15 still hanging
Income Tax
Income Tax
Without fresh tangible material reassessment of earlier Assessment is unsustainable
Income Tax
Income Tax
Reassessment of Income under Income Tax Act, 1961 as Per Finance Act, 2021
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.
