#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment without disposing of assessee’s objection is invalid
Income Tax
Income Tax
Reopening based on reason to suspect is invalid
Income Tax
Income Tax
Reopening based on wrong facts Not Sustainable
Income Tax
Income Tax
Reopening based on accommodation entry info from Income Tax Investigation Wing is Valid
Income Tax
Income Tax
Bogus share capital: Reassessment on mere investigation wing report is invalid
Income Tax
Income Tax
Validity of Section 148 notice against deceased assessee
Income Tax
Income Tax
Issue & Service of Notice U/s. 148 is to be complied mandatorily: ITAT
Income Tax
Income Tax
Income Tax Assessment Procedure
Income Tax
Income Tax
Reopening invalid if reasons recorded for reopening the assessment are devoid of any application of mind
Income Tax
Income Tax
Issuance of notice U/s. 143(2) is a mandatory obligation
Income Tax
Income Tax
Reassessment for Change of opinion in Absence of new material not justified
Income Tax
Income Tax
Section 148 notice cannot be issued against deceased Assessee
Income Tax
Income Tax
AO cannot reopen solely based on info received from DIT (Investigation)
Income Tax
Income Tax
