#Section 147
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Income Tax
Income Tax
HC Quashes Reassessment Order passed without Considering reply of Assessee
Income Tax
Income Tax
Reassessment without speaking order against objections raised by assessee is invalid
Income Tax
Income Tax
Invocation of jurisdiction under Section 147 is not alternative to Section 263
Income Tax
Income Tax
Assessment order on issue other than reasons recorded for reopening is unsustainable
Income Tax
Income Tax
Section 147/143(3) Assessment is null & void in absence of service of Section 148/143(2) notice
Income Tax
Income Tax
Change of Opinion cannot be alleged If AO finds Fresh Tangible Materials
Income Tax
Income Tax
Mere reproduction of conclusions of investigation report in own words by AO is borrowed satisfaction
Income Tax
Income Tax
Reopening beyond 4 years is bad in law if all primary facts disclosed during original assessment proceedings
Income Tax
Income Tax
Constitutionality of First Proviso to Section 148 – Rajasthan HC Issues Notice To Govt
Income Tax
Income Tax
Reassessment quashed by HC for Non-Consideration of Objection
Income Tax
Income Tax
Reassessment merely based on Investigation Wing information is invalid
Income Tax
Income Tax
Madras HC directs dept to follow SC Judgment in UOI Vs. Ashish Agarwal
Income Tax
Income Tax
Initiation of Reassessment Proceedings by Non-Jurisdictional ITO is invalid
Income Tax
Income Tax
HC direct AO to pass speaking order after considering submission of appellant
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.
