#Section 147
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5,090 articlesIncome Tax
Income Tax
Reopening on Share capital issue verified during original assessment not valid
Income Tax
Income Tax
Reopening invalid if no nexus with reasons recorded & ‘formation of belief’
Income Tax
Income Tax
Reopening to disallow deduction allowed during scrutiny assessment not permissible
Income Tax
Income Tax
Reopening for escaped assessment w.r.t. exempt income not valid
Income Tax
Income Tax
No further addition if addition not made on re-assessment reasons
Income Tax
Income Tax
Reopening based on factual inadvertent error not sustainable
Income Tax
Income Tax
Reopening to tax royalty as PE business income is change of opinion
Income Tax
Income Tax
Notice can't be issued to dissolved company under amalgamation
Income Tax
Income Tax
Notice issued to a deceased assessee is illegal – Delhi HC
Income Tax
Income Tax
Reopening to review original assessment not permitted
Income Tax
Income Tax
No reassessment where no original assessment -SC
Income Tax
Income Tax
Reopening without disposing Assessee’s objections, not valid
Income Tax
Income Tax
Reopening without alleging non-production of material facts is invalid
Income Tax
Income Tax
