#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
Disclosing Reason to Believe
Income Tax
Income Tax
Reassessment based on material available during original scrutiny assessment not permitted
Income Tax
Income Tax
HC quashes Notice for re-assessment based on change of opinion
Income Tax
Income Tax
Reassessment notice issued to dead person not valid merely because PAN was active
Income Tax
Income Tax
Notice served at wrong address renders reassessment proceedings invalid
Income Tax
Income Tax
HC explains Law on reopening to assess alleged Bogus Capital gains from penny stocks
Income Tax
Income Tax
Reopening cannot be made to disallow Bogus Sales/ Purchases based on a Judgment
Income Tax
Income Tax
Reassessment not Valid if Objection of assessee not disposed of
Income Tax
Income Tax
Madras HC Directs AO to Pass Fresh Order After Disposing Reopening Objections
Income Tax
Income Tax
Reopening of Completed Assessment based on change of opinion on same facts is invalid
Income Tax
Income Tax
Reassessment based on usurpation of jurisdiction on non-existing jurisdiction is invalid
Income Tax
Income Tax
Reassessment based on material giving rise to reason to believe is valid
Income Tax
Income Tax
Reassessment based on subsequently amended Provisions is invalid
Income Tax
Income Tax
