#Section 147
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Income Tax
Income Tax
Addition for unexplained cash deposit by CIT(A) justified -ITAT Delhi
Income Tax
Income Tax
HC quashes Section 148 Notice issued without prior administrative approval of PCIT
Income Tax
Income Tax
No Reopening On Borrowed Satisfaction Without Bringing Tangible Material on Record
Income Tax
Income Tax
No Change of Opinion if facts related to deemed consideration U/s. 50C been overlooked
Income Tax
Income Tax
No Reopening on Borrowed Satisfaction when view was already taken by AO
Income Tax
Income Tax
Reopening of assessment invalid if based on “change of opinion”
Income Tax
Income Tax
Section 147: AO must act based on ‘reasons to believe’ & not on ‘reasons to suspect’
Income Tax
Income Tax
Mere Vague Air Information of Cash Deposit Not Sufficient to believe Escapement of Income
Income Tax
Income Tax
Reassessment justified in case there was enough material before AO
Income Tax
Income Tax
Assessment based on unsigned section 148 notice is bad in law
Income Tax
Income Tax
Reopening without bringing any fresh material on record is invalid
Income Tax
Income Tax
Reopening based on investigation wing info without independent application of mind by AO was invalid
Income Tax
Income Tax
Reopening on Estimate Based on Vague Information Is Not Valid
Income Tax
Income Tax
ITAT quashes reopening of assessment as AO not alleged that Assessee failed to disclose material facts during Original Assessment
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.
