#Section 147
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5,090 articlesIncome Tax
Income Tax
Budget 2017: Time limits for assessment, reassessment and to file revised return
Income Tax
Income Tax
Mere word approved not amount to record of satisfaction after application of mind
Income Tax
Income Tax
Non-supply of reasons to reopen assessment makes such notice bad in law
Income Tax
Income Tax
Mere change of opinion not sustainable in the eyes of law in respect of reopening of the case: Hitachi Home case
Income Tax
Income Tax
Improper Notice for Assessment- Assessment can be quashed
Income Tax
Income Tax
No Reopening for mere increase in Turnover due to demonetisation
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Income Tax
Types of Assessment under Income Tax Act, 1961
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Income Tax
Income Escaping Reassessment Void if Reasons not supplied
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Income Tax
Scope of reassessment U/s. 147 in relation to doctrine of merger
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Income Tax
Reassessment when related question was examined but not the pointed question
Income Tax
Income Tax
Auditor’s opinion on Section 80P Interpretation, cannot be a Information for Reopening U/s 147
Income Tax
Income Tax
Non Furnishing of reopening reasons render reassessment invalid
Income Tax
Income Tax
Mere AIR Information not sufficient to believe Income escapement
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Income Tax
