#Section 147
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Income Tax
Income Tax
No capital gain tax on land transfer to co-op society formed by flat purchasers
Income Tax
Income Tax
Non-rejection of explanation in Assessment Order amounts to acceptance: SC
Income Tax
Income Tax
Reassessment merely on Investigation officer report is unsustainable
Income Tax
Income Tax
Dealing with reassessment under Income Tax Act, 1961
Income Tax
Income Tax
Mere bald assertions by AO in reasons for reopening would confer valid jurisdiction to AO to Reopen?
Income Tax
Income Tax
MSBTE is ‘State’ under Indian Constitution & Exempt from Income Tax
Income Tax
Income Tax
Assessee can claim Section 54F deduction during Section 147 Proceedings
Income Tax
Income Tax
No section 147 notice based on material already presented during section 143(3) assessment
Income Tax
Income Tax
No reassessment after 4 years in case there was no disclosure failure on the part of assessee
Income Tax
Income Tax
AO cannot issue fresh notice when proceedings on a previous section 148 notice still pending
Income Tax
Income Tax
Section 68: Sales declared as Income in books cannot be treated as cash credit
Income Tax
Income Tax
Assessment without Section 143(2) notice is not justified in law
Income Tax
Income Tax
HC explains Law on Section 148 Reopening for the 2nd time
Income Tax
Income Tax
Passing ex-parte order without discussing merit of case is not justified in law
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.
