#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
Reopening not allowable to disallow prior period expenses duly disclosed during original Assessment
Income Tax
Income Tax
Reopening by change of opinion on facts already examined is not valid
Income Tax
Income Tax
Allowing mere 8 hours to reply to SCN is neither reasonable nor effective
Income Tax
Income Tax
An Appeal to Regularize Income Tax Reassessment Proceedings
Income Tax
Income Tax
Reassessment Based on wrong and incorrect facts is bad in law
Income Tax
Income Tax
Reopening on wrong assumption of facts by AO cannot be sustained
Income Tax
Income Tax
HC quashes Reassessment order passed Without issuing Section 148 Notice
Income Tax
Income Tax
Issue of Section 148A notice mandatory before issuing any notice U/s. 148
Income Tax
Income Tax
Fresh Controversies In Reassessment- Misfortune or Misinterpretation
Income Tax
Income Tax
Curious Case of Missing First Proviso to Section 149 & Miscounting of 3 Years, in CBDT Instruction on SC Judgment
Income Tax
Income Tax
Section 148 Notices: Steps to follow in cases impacted by SC decisions
Income Tax
Income Tax
Reassessment procedure for Section 148 notices after SC verdict
Income Tax
Income Tax
Request to clarify on SC judgement on Section 148 notices
Income Tax
Income Tax
CBDT Instruction on Implementing SC Judgment on Section 148 Notices
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.
