#Section 147
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Income Tax
Income Tax
Reassessment notice quashed for failure of AO to follow statutory formalities
Income Tax
Income Tax
Reopening of Assessment not permissible to take another view on same material
Income Tax
Income Tax
Taxability of remuneration/interest not claimed by partnership firm in the hands of partners- HC Quashes assessment order
Income Tax
Income Tax
मुंबई हाईकोर्ट ने सीबीडीटी को लगाई फटकार, चेताया की अधिकारी करें अपने दिमाग का उपयोग
Income Tax
Income Tax
Reopening of assessment not allowed for mere verification of claim
Income Tax
Income Tax
High Court directs CBDT to formulate a scheme to train its officers; Passes strictures against AO, JCIT & PCIT
Income Tax
Income Tax
Delhi High Court dismisses 1,346 reassessment notices issued after March 31, 2021
Income Tax
Income Tax
ITAT allows LTCG exemption on shares of ‘Unisys Software’
Income Tax
Income Tax
No reassessment in absence of failure on part of assessee to fully & truly disclose all material facts
Income Tax
Income Tax
CIT sanction without application of judicious mind is invalid- section 151
Income Tax
Income Tax
HC quashes Notice for Reopening of Assessment as reason for reopening not state that there was any failure on the part of petitioner
Income Tax
Income Tax
Reopening of Assessment Not Permissible for Change of Opinion
Income Tax
Income Tax
Addition based on mere Third Party statement without granting Cross-Examination deleted
Income Tax
Income Tax
Bogus LTCG- HC upheld Reassessment notice after expiry of 4 Years
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.
