#Section 147
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Income Tax
Income Tax
Section 147 Proceeding without reporting reasons for reopening is unsustainable
Income Tax
Income Tax
Assessment based on notice issued by non jurisdictional AO is bad in law
Income Tax
Income Tax
Mere digitally signing of Section 148 notice cannot be regarded as issuance of notice
Income Tax
Income Tax
Reassessment without Service of Section 148 Notice is void ab initio
Income Tax
Income Tax
Validity of Satisfaction to reopen Assessment recorded with one word “Yes”
Income Tax
Income Tax
Additions in Reassessment Proceedings not Sustainable If no Addition on Primary Grounds
Corporate Law
Corporate Law
Every offence under section 147 of Negotiable Instruments Act was compoundable
Income Tax
Income Tax
Reopening reasons have to be read on standalone basis
Income Tax
Income Tax
Reopening for cash deposit valid if assessee not offers any explanation
Income Tax
Income Tax
In absence of fresh tangible material Reassessment proceedings liable to be quashed
Income Tax
Income Tax
Reassessment without service of notice is without jurisdiction
Income Tax
Income Tax
Reassessment based on Materials already available during Regular Assessment is invalid
Income Tax
Income Tax
AO must give minimum 7 days notice to responds to Section 148 notice
Income Tax
Income Tax
Reassessment based on re-appreciation of facts already available on record is invalid
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.
