#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
HC quashes Reassessment order passed without Considering Objections of Assessee
Income Tax
Income Tax
Reassessment beyond six years is barred by Limitation & is invalid
Income Tax
Income Tax
ITAT quashes section 147 proceeding as approval was granted by JCIT without verifying recorded reasons
Income Tax
Income Tax
Mere incorrect claim based on full disclosures cannot be reassessed after four years
Income Tax
Income Tax
HC set-aside Section 147 proceeding as it was initiated without considering objection of Appellant
Income Tax
Income Tax
ITAT quashed reopening of assessment initiated by AO merely based on information received from investigation wing
Income Tax
Income Tax
HC quashed section 148 notice for AY 2013-14 issued after six years
Income Tax
Income Tax
Tax authorities can initiate afresh proceeding if earlier proceeding was invalid
Income Tax
Income Tax
HC quashed section 148 notice issued more than six years after the end of relevant AY
Income Tax
Income Tax
HC upheld reassessment proceedings as assessee filed his returns late
Income Tax
Income Tax
HC set-aside order as assessee not able to file reply due to technical glitch on portal
Income Tax
Income Tax
Reassessment proceedings initiation during Rectification Application Pendency is Invalid: SC
Income Tax
Income Tax
Reopening of assessment bad in law as details were already available with AO
Income Tax
Income Tax
Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order
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.
