#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
Issue of Share at Premium- Modus Operandi of Conversion of Black Money into White
Income Tax
Income Tax
A collective understanding of Assessment Procedures
Income Tax
Income Tax
Reopening of completed assessments not justified in the event of true & full disclosure by assessee
Income Tax
Income Tax
Reassessment on the basis of change of opinion is forbidden by law
Income Tax
Income Tax
Reopening despite submission of all facts in relation to deduction claimed by assessee during original assessment is impermissible
Income Tax
Income Tax
Mere error would not confer jurisdiction to exercise revisional power U/s. 263
Income Tax
Income Tax
Reassessment could be Initiated if True Facts not Disclosed Earlier
Income Tax
Income Tax
Regarding unfettered power of reassessment u/s 147- Now IT Dept & Assessee are 3 each
Income Tax
Income Tax
Validity of Reassessment based on Audit Report/Balance Sheet Submitted during Original Assessment
Income Tax
Income Tax
Sec. 147 Reopening assessment for Verification of certain details not valid
Income Tax
Income Tax
Notice u/s 148 for reassessment cannot be issued based on mere suspicion
Income Tax
Income Tax
Reassessment u/s 147 not permitted for failure of AO to draw correct inference from details disclosed by assesse
Income Tax
Income Tax
Assessment initiated and framed in name of deceased is void
Income Tax
Income Tax
