#Section 147
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Income Tax
Income Tax
Reopening of Assessment for mere Difference in Valuation Report Not Justified
Income Tax
Income Tax
Reopening to assess Income under different head due to change of opinion is invalid
Income Tax
Income Tax
Section 148 Notice to Legal heirs after expiry of limitation period is invalid
Income Tax
Income Tax
Second Re-Assessment Notice Issued against Johnson & Johnson is Rejected by ITAT
Income Tax
Income Tax
No addition for other items if addition for reopening of reassessment not survives
Income Tax
Income Tax
Reopening of Assessment for Mere Change of Opinion is unjustified
Income Tax
Income Tax
Onus on Revenue to prove Assessee Paid Donation to College in Cash
Income Tax
Income Tax
Assessment cannot be Reopened if Assessee disclosed fully & Truly All Material Facts during Original Assessment
Income Tax
Income Tax
Reassessment not sustainable when reasons for initiation of proceedings Seized to Survive
Income Tax
Income Tax
Assessment reopening based on Wrong Appreciation of Facts is unsustainable
Income Tax
Income Tax
Issues in Respect of Reopening of Assessment
Income Tax
Income Tax
No TDS on payments to NRI for Purchase of Raw Materials
Income Tax
Income Tax
Reopening after 4 years in absence of failure of Assessee to disclose fully & truly all material facts necessary for assessment is invalid
Income Tax
Income Tax
Bogus Purchase: Addition on peal credit basis for Low Margin & Low Vat Rate Items unjustified
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.
