#Section 147
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5,090 articlesIncome Tax
Income Tax
Reassessment initiated for second time is valid if based on new Tangible Materials
Income Tax
Income Tax
AO has no jurisdiction when reasons for initiation of Reassessment proceedings cease to survive
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Income Tax
Reopening merely on the basis of information received without application of mind by AO is invalid
Income Tax
Income Tax
Reopening with approval of CIT instead of Addl. CIT is not valid
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Income Tax
Non service of notice U/s 148 to LRs renders Assessment null and void
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Income Tax
Notice U/s. 148 unsustainable Once Arm’s Length Price Procedure Followed
Income Tax
Income Tax
Reassessment notice solely based on audit opinion not valid
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Income Tax
SC allows Reopening of Income Tax Case of Sonia & Rahul Gandhi
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Income Tax
Notice u/s 143(2) issued by AO before return filing has no meaning
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Income Tax
Reassessment u/s 147 void in absence of fresh tangible material with AO
Income Tax
Income Tax
Notice U/s. 148 valid despite no fresh material if Return was processed U/s. 143(1)
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Income Tax
Non-issuance of notice U/s. 143(2) & Applicability of section 292BB
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Income Tax
Dayanidhi Maran: S.148 Recording of reasons does not mean that same should be communicated along with notice itself
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Income Tax
