#Section 147
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Income Tax
Income Tax
Mere disclosure of bogus transaction not sufficient, reopening of assessment sustainable
Income Tax
Income Tax
HC Quashes reopening notice issued merely based on change of opinion
Income Tax
Income Tax
Is it be Possible to Re-Open Assessment only Because of Change of Opinion?
Income Tax
Income Tax
PCIT can exercise section 263 powers only in respect of original assessment
Income Tax
Income Tax
HC quashed reassessment Notice as Assessee fully, truly disclosed all material facts
Income Tax
Income Tax
Reopening of assessment u/s 147 without tangible material is unsustainable in law
Income Tax
Income Tax
Reassessment notice on account of change of opinion of AO quashed
Income Tax
Income Tax
Section 148 reassessment based on mere change of opinion is invalid
Income Tax
Income Tax
Assessment to be made u/s 153C instead of u/s 147 in case of Search assessment
Income Tax
Income Tax
Non-consideration of certain information during original assessment is valid ground for reopening of assessment
Income Tax
Income Tax
Section 148 notice in non-existent company name was bad in law
Income Tax
Income Tax
No reassessment beyond 4 years on issue already dealt during original assessment
Income Tax
Income Tax
Reopening could not have been done in absence of new facts coming to knowledge subsequent to original assessment proceedings
Income Tax
Income Tax
Reasons recorded on incorrect information are invalid and results in invalidation of reopening
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.
