#Section 147
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5,090 articlesIncome Tax
Income Tax
Reopening of assessment before obtaining sanction of CIT is void ab initio
Income Tax
Income Tax
Reassessment for non-examination of one aspect of deduction during Original Assessment is invalid
Income Tax
Income Tax
Information given by DIT (Inv) can only be a reason to suspect not reason to believe
Income Tax
Income Tax
Assessment reopened merely based on details already on record is invalid
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Income Tax
AO cannot disallow Sum credit in books under Section 68
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Income Tax
Assessment cannot be made on dead entity
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Income Tax
Time Limits for Issuance of Notices, Orders under Different Sections of Income Tax Act, 1961
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Income Tax
Notice U/s. 143(2) not must if return not furnished in response to Notice U/s. 148
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Income Tax
Assessment cannot be reopened (within 4 years) for oversight of a statutory provision by AO
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Income Tax
S. 147 AO should allow four weeks’ time to assessee after rejection of objections
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Income Tax
Reassessment invalid if notice U/s.143(2) was not issued
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Income Tax
Section 147 / 148 JCIT includes Additional CIT- Sanction by Additional CIT valid
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Income Tax
Reassessment on mere audit objections without any tangible material is invalid
Income Tax
Income Tax
