#Section 147
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Income Tax
Income Tax
Case reopened in light of SC judgment in Ashish Agarwal to be completed by 31.05.2023
Income Tax
Income Tax
Reopening of assessment sustained due to failure of true & full disclosure
Income Tax
Income Tax
Re-opening of assessment in absence of any new tangible material is unsustainable
Income Tax
Income Tax
Reassessment only on account of ‘change of opinion’ is liable to be struck down
Income Tax
Income Tax
Re-opening of assessment unjustified as complete disclosure of primary material facts already submitted
Income Tax
Income Tax
Re-opening of assessment merely based on information from DGIT(Inv.) is untenable
Income Tax
Income Tax
Reopening of assessment for mere change of opinion untenable in law
Income Tax
Income Tax
Analysis of 4 Recent Important Income Tax Case laws
Income Tax
Income Tax
HC can entertain Writ Petition to Examine if Conditions to issue Section 148 Notice are Satisfied: SC
Income Tax
Income Tax
Reasonableness of Notices issued under section 148 of Income Tax Act
Income Tax
Income Tax
Disclosure of undisclosed income can be further added as undisclosed stock
Income Tax
Income Tax
Invocation of section 147 untenable in absence of new/ fresh material indicating escapement of income
Income Tax
Income Tax
Reopening of assessment for contingent nature of addition unsustainable
Income Tax
Income Tax
Non-deduction of TDS on Sale of Share to Airtel by Vodafone- HC directs AO to determine whether it is a fit case for Reassessment
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.
