#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
Re-opening of assessment based on mistake of opinion is bad in law
Income Tax
Income Tax
Reassessment proceedings after 4 Years invalid if reasons recorded not alleges failure on the part of Assessee
Income Tax
Income Tax
Analysis of Judgment – J.S. & M.F. Builders Vs. A.K. Chauhan
Corporate Law
Corporate Law
Cash deposit in bank treated as income | Judgments | Section 148 & 144
Income Tax
Income Tax
Reopening based on mistaken facts was invalid
Income Tax
Income Tax
Section 148 Judgments on Improper Notice, Vague reasons, Cash Deposit, AIR
Corporate Law
Corporate Law
Section 263 Jurisdiction not invocable when Re-Assessment was Illegal
Income Tax
Income Tax
Redeposit of cash withdrawn from bank – Submission in Reassessment
Income Tax
Income Tax
Reasons recorded cannot be substituted at a later point in time by subsequent evidences
Income Tax
Income Tax
Section 147: Reasons for formation of opinion should have a rational connection with formation of belief
Income Tax
Income Tax
Potential cases for issue of Section 148 Notice- Central Charges Information
Income Tax
Income Tax
Section 148- Instructions on handling of Non-PAN cases flagged by DRI
Income Tax
Income Tax
Delhi HC explains principles for initiation of Section 147 proceedings
Income Tax
Income Tax
Reopening after expiry of four years invalid if there was no failure on the part of assessee
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.
