#Section 147
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Income Tax
Income Tax
Assessment Order quashed on ground of Non-Disposal of Objections filed by Assessee
Income Tax
Income Tax
Direct beneficial interest in asset/ bank account is a pre-requisite for issuing Notice u/s 148
Income Tax
Income Tax
A change of opinion cannot be the basis of reopening the completed assessment
Income Tax
Income Tax
Reopening Based on Information must be Reliable with Some Evidence to Believe Purchase as Bogus
Income Tax
Income Tax
Allahabad HC Quashes section 148 Notices issued Post 31.03.2021
Income Tax
Income Tax
Reopening after 4 Years in absence of failure of Assessee to disclose fully & truly all materials was invalid
Income Tax
Income Tax
Reopening based on seized material not belonging to assessee is void ab-initio
Income Tax
Income Tax
Faceless Assessment in Cases in which limitation period expires on 30.09.2021
Income Tax
Income Tax
Section 148 notice invalid for reassessment initiated based on incriminating material
Income Tax
Income Tax
Reopening For Mere Non -Ratification of Section 10B approval not justified
Income Tax
Income Tax
No TDS on Sale of Software by treating it as Royalty
Income Tax
Income Tax
ITAT quashes section 147/148 proceeding as reasons to believe not existed anymore
Income Tax
Income Tax
ITAT remands case back to AO- Reassessment based on change of opinion
Income Tax
Income Tax
Quashing of reassessment was invalid if opportunity was provided to assessee to submit additional objections
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.
