#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
Assessing Officer has no power to review & has power to re-assess
Income Tax
Income Tax
Tribunal held that reassessment notice can be issued u/s 147 in relation to search and seizure
Income Tax
Income Tax
ITAT quashed Reassessment based on borrowed satisfaction & without independent application of mind
Income Tax
Income Tax
Reopening of assessment cannot be done against a dead Assessee
Income Tax
Income Tax
Addition based on Borrowed Satisfaction cannot be made
Income Tax
Income Tax
HC quashes Section 148A order for not-providing sufficient information
Income Tax
Income Tax
Section 148 Notice valid If Assessee failed to submit Crypto Currency Ledger
Income Tax
Income Tax
Reassessment when Income Tax Act not provide for it – Application of Article 142
Income Tax
Income Tax
Reopening of assessment based on Investigation Report of other Assessee justified
Income Tax
Income Tax
Delhi HC allows reopening of AY 2013-14 till 30th June, 2021
Income Tax
Income Tax
Assessment order passed against dead assessee is invalid: HC
Income Tax
Income Tax
Reassessment is invalid in absence of valid notice
Income Tax
Income Tax
Sec 148A(d) order quashed for AY 2018-2019 as reassessment proceedings initiated after 3 years
Income Tax
Income Tax
HC quashed Section 148 Notice for not recording valid section 151 satisfaction
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.
