#Section 147
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Income Tax
Income Tax
Limitation period for revisional proceeding in case of both Assessment & Reassessment
Income Tax
Income Tax
Reassessment was erroneous in absence of prima facie finding by CIT
Income Tax
Income Tax
ITAT deletes addition in respect of bogus Purchases
Income Tax
Income Tax
AO must establish a live-link between escapement of income vis-à-vis Fresh information
Income Tax
Income Tax
Reopening for accommodation entry based on inquiries & Investigation report was valid: HC
Income Tax
Income Tax
Section 148 Reassessment order passed in case of non-existent entity is void
Income Tax
Income Tax
Delhi HC stays Section 148 Proceedings in 42 cases
Income Tax
Income Tax
Reassessment after 4 year invalid if assessee disclosed all material facts during original assessment
Income Tax
Income Tax
Reopening Quashed when Supplied & Recorded Reasons are Not Same & Verbatim
Income Tax
Income Tax
Assessment Based On Change of Opinion Is Void Ab Initio
Income Tax
Income Tax
ITAT Quashes Reassessment on Multiplicity of Errors In Reasons
Income Tax
Income Tax
Reasons Based on Material Already Available on Record Invalidates Reopening
Income Tax
Income Tax
Lack of fresh tangible material invalidates reopening when details already given in regular assessment
Income Tax
Income Tax
No section 263 revision could be made for order of reassessment
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.
