#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
HC quashes Reassessment Orders for Contradiction in Reason for reopening
Income Tax
Income Tax
Section 148 Notice issued after expiry of 4 years, based on Addl. CITs approval, is unsustainable
Income Tax
Income Tax
Reasons recorded for reassessment cannot be substituted, added or deleted
Income Tax
Income Tax
Sufficiency or correctness of material need not be considered at the stage of issue of Section 148 notice
Income Tax
Income Tax
Reassessment Notice Issued with approval of JCIT instead of CIT is invalid
Income Tax
Income Tax
Sanction by Addl. CIT instead of PCIT not valid for Reassessment After expiry of four years
Income Tax
Income Tax
Reopening based on wrong reasons cannot be a reason to believe that income has escaped assessment
Income Tax
Income Tax
Reassessment after 4 years not valid If Assessee Made Full & True Disclosure during original assessment
Income Tax
Income Tax
HC quashes Section 148 notice for failure to record reason for issue of notice
Income Tax
Income Tax
HC quashes Reassessment Notice as reasons not existed on the date of notice
Income Tax
Income Tax
HC quashes Reassessment notice & Proceeding based on wrong premises
Income Tax
Income Tax
Reopening merely based on AIR information of Cash Deposit is not valid
Income Tax
Income Tax
Reassessment provisions framed under Finance Act, 2021 cannot be deferred by CBDT notifications: HC
Income Tax
Income Tax
Reopening based on vague & un-substantive reasoning not sustainable
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.
