#Section 147
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Income Tax
Income Tax
Concluded assessment can be reopened if information disclosed earlier was bogus
Income Tax
Income Tax
No reassessment for mere change of opinion by the AO
Income Tax
Income Tax
Law of Reopening of assessment under Section 147 of Income Tax Act 1961
Income Tax
Income Tax
Reopening to seek Investigation of facts is not permissible
Income Tax
Income Tax
No reassessment based on wrong, non-existing & incorrect facts
Income Tax
Income Tax
Section 292B covers Mere wrong Mention of PAN in section 148 notice
Income Tax
Income Tax
PCIT cannot invoke revisional jurisdiction on issue, which AO could not examine in reassessment proceedings
Income Tax
Income Tax
Reassessment proceedings under non-existent Section is Invalid
Income Tax
Income Tax
Reassessment Invalid if Objection to reopening not disposed by Separate Speaking Order
Income Tax
Income Tax
Validity of Notice for reopening of assessment issued at old address of assessee
Income Tax
Income Tax
Addition on matters not related to reasons recorded for reassessment based on fishing enquiry not valid
Income Tax
Income Tax
Capital Loss cannot be treated as Bogus merely for unusual rise/ fall in price of Shares
Income Tax
Income Tax
Section 50 applicable only on block of assets used for business and on which depreciation been claimed
Income Tax
Income Tax
Reopening on Borrowed Satisfaction Without Application of Mind Invalidates Reasons Recorded By AO
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.
