#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Section 143(2) Notice on very same day of Return Filing makes Reassessment Invalid
Income Tax
Income Tax
Reassessment invalid if section 143(2) notice was issued on very same day of filing ITR
Income Tax
Income Tax
Recording of reasons after due application of mind is sine qua non for valid section 148 notice
Income Tax
Income Tax
Reason to believe not valid if after 01.04.1989, if it lacks application of Mind & Material
Income Tax
Income Tax
Reasonable belief sufficient for Section 147 notice; Final conclusion not required
Income Tax
Income Tax
Reassessment upheld on the ground of established business connection
Income Tax
Income Tax
Government extends timelines for Income Tax Assessment (Read Notification)
Income Tax
Income Tax
AO can initiate reassessment if excess deduction was allowed based on wrong information supplied to it
Income Tax
Income Tax
Income Escaping Assessment | New Regime | Finance Act, 2021
Income Tax
Income Tax
Notice served through affixture after office hours without proper witness is invalid
Income Tax
Income Tax
Assessment become void ab-initio if done without issue of section143(2)
Income Tax
Income Tax
Mere Cash Deposit Not A Valid Ground for Reassessment Proceedings
Income Tax
Income Tax
Section 144 Assessment based on credit entries in bank- Draft Submission
Income Tax
Income Tax
Each Question Wise Objection Disposal Must In Reopening Proceedings: HC
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.
