#Section 147
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Income Tax
Income Tax
Reasons recorded for reopening of assessment must meet judicial scrutiny
Income Tax
Income Tax
AO cannot reopen assessment in absence of any tangible material showing income escapement
Income Tax
Income Tax
Reopening of assessment on Mere audit opinion not valid
Income Tax
Income Tax
Reassessment without section 148 notice invalid even if assessee participated in proceedings
Income Tax
Income Tax
Income Tax Reassessment invalid if AO failed to obtain requisite sanction u/s 151 from Pr. CIT
Income Tax
Income Tax
AO cannot calculate cost of acquisition on the basis of his own assumption
Income Tax
Income Tax
Change of opinion not base for reassessment proceedings
Income Tax
Income Tax
Reassessment based on same material examined in regular assessment is erred in law
Income Tax
Income Tax
ITAT directs AO to consider Additional Evidence related to cash deposit
Income Tax
Income Tax
Writ cannot be filed against sufficiency or adequacy of reasons for Income Tax Reassessment
Income Tax
Income Tax
Re-assessment proceedings against non-existent entity – HC remands matter back to AO
Income Tax
Income Tax
Disclosure before criminal investigation wing cannot be treated as disclosure’ before assessing officer in assessment
Income Tax
Income Tax
No reassessment beyond four years merely on basis of change of opinion
Income Tax
Income Tax
Section 147 assessment proceeding invalid if no valid service of notice
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.
