#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
Reassessment for Change of opinion not objected during Assessment- HC dismisses writ petition
Income Tax
Income Tax
Revisionary power U/s. 263 cannot be exercised on ground not covered in Re-Opening
Income Tax
Income Tax
Reassessment by sending section 148 notice to old address of assessee is invalid
Income Tax
Income Tax
Best judgment assessment- Salary & interest to partners can be disallowed
Income Tax
Income Tax
Reason to believe that Income has escaped Assessment applies even in case of non-filing of return
Income Tax
Income Tax
Notice for reopening of assessment against a dead person is invalid
Income Tax
Income Tax
Reassessment when Assessee made AO left with little time to complete assessment
Income Tax
Income Tax
Reassessment on change of opinion on provision for bad & doubtful debts is invalid
Income Tax
Income Tax
HC cannot dismiss Revenue’s appeal in limine holding that no substantial question of law involved
Income Tax
Income Tax
Reassessment proceedings invalid if officer issuing notice & recording reasons are different
Income Tax
Income Tax
Reassessment order passed without disposal of objections raised by assessee is invalid
Income Tax
Income Tax
Bogus Purchase: Reassessment based on info that assessee involved in the same is valid
Income Tax
Income Tax
Reassessment invalid if notice U/s. 143(2) not issued after notice u/s 147/148
Income Tax
Income Tax
