#Section 147
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5,090 articlesIncome Tax
Income Tax
Original Assessment annulled due to failure to issue notice U/s. 143(3)- Reassessment not permissible to rectify the mistake
Income Tax
Income Tax
Reopening of assessment cannot be permitted merely on the ground of Survey
Income Tax
Income Tax
Notice U/s. 148 Issued during pendency of assessment proceedings is invalid
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Income Tax
4 year limitation period for Re-Assessment is an Exception and not the Rule
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Income Tax
Search, Re-Assessment etc. of Non-Existent Entity is Invalid
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Income Tax
Reopening proceeding without following law must be quashed to save assessee from unnecessary harassment
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Income Tax
ITAT explains Change of opinion vs. Failure to apply mind
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Income Tax
Reassessment cannot be initiated merely on report of Valuation Officer
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Income Tax
Notice U/s. 148 given for service to Post Authorities on Last Day-Valid?
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Income Tax
Principle of consistency applicable to determine whether for 148 income has escaped assessment or not
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Reopening by successor AO by revisiting the same materials is invalid
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Income Tax
Re-Assessment based solely on Info from Investigation Wing is invalid
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Income Tax
Change of Opinion on A Particular Matter, Whether Reopening of Assessment Possible?
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Income Tax
