#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reopening of assessment and imposition of penalty set aside as AO failed to satisfy HC direction
Income Tax
Income Tax
If foundational allegation found to be false/non-existing, entire subsequent proceedings would collapse
Income Tax
Income Tax
Information vs. Information suggesting escapement of income from tax
Income Tax
Income Tax
Non-supply of material referred to in reasons to believe renders reassessment proceedings bad
Income Tax
Income Tax
Mere change of opinion cannot be a ground for reopening of assessment
Income Tax
Income Tax
Recorded reasons for reopening can neither be improved nor substituted by an affidavit
Income Tax
Income Tax
Rajasthan HC stays Time barred Re-assessment Proceedings
Income Tax
Income Tax
Reasons to Believe is foundation stone of reassessment proceedings u/s 147/148
Income Tax
Income Tax
Reopening of assessment u/s 147 without cogent reasoning is untenable
Income Tax
Income Tax
Amendment to extend time limit for reassessment not applicable when notice was Illegal
Income Tax
Income Tax
Limitation date for reopening cases related to Ashish Agarwal judgment
Income Tax
Income Tax
Exclusion of 15 day period for issuance of section 148 notice in Search cases
Income Tax
Income Tax
Information triggering assessment/ reassessment proceedings must be furnished to assessee
Income Tax
Income Tax
Draft submission when AO not complies with section 147 to 151 of Income Tax
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.
