#Section 147
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Income Tax
Income Tax
No reopening of Assessment after 4 Year if no failure of Assessee in disclosing relevant facts
Income Tax
Income Tax
AO cannot take second view on same set of facts treating earlier view as erroneous
Income Tax
Income Tax
No reopening of Assessment for mere client code modification
Income Tax
Income Tax
Order passed without disposing objections against section 148 notice was invalid
Income Tax
Income Tax
Re-opening of concluded assessment not valid if no failure on the part of petitioner to disclose fully & truly all material facts
Income Tax
Income Tax
Reopening not justified when all aspects were examined in original assessment proceedings
Income Tax
Income Tax
Issue examined under original assessment proceeding cannot be reexamined
Income Tax
Income Tax
Reopening of Assessment not allowed to Form Change of Opinion
Income Tax
Income Tax
Reopening without bringing out any fresh material on record is unjustified
Income Tax
Income Tax
Reassessment not valid if No notice under section 143(2) issued to assessee
Income Tax
Income Tax
AO cannot reopen a case to re-examine issue examined during original assessment
Income Tax
Income Tax
Section 263 revision against void-ab-initio order or against a non-existent entity
Income Tax
Income Tax
Depreciation charge must to Claim Section 80IB Deduction
Income Tax
Income Tax
Assessment cannot be reopened u/s 147 Based on Material Assessed by AO in 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.
