#Section 147
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Income Tax
Income Tax
Section 148 notice can be challenged before HC only after following procedure
Income Tax
Income Tax
Reopening in case of previously completed scrutiny cannot be taken up after 4 years
Income Tax
Income Tax
On mere change of opinion, the concluded assessment cannot be reopened
Income Tax
Income Tax
Assessment in the name of non-existent entity was void-ab-initio
Income Tax
Income Tax
No reassessment can be made solely on basis of statement recorded u/s 133A
Income Tax
Income Tax
Mere Change of Opinion Cannot be Basis for Re-Opening of Assessment
Income Tax
Income Tax
Non-disposal of objections to re-opening of assessment are not mere procedural lapse
Income Tax
Income Tax
Assessment proceedings cannot be conducted against HUF after partition
Income Tax
Income Tax
Important CBDT instructions on Issue of Section 147 & Section 133(6) Notice
Income Tax
Income Tax
Penalty cannot be imposed for mere Section 12A registration cancellation
Income Tax
Income Tax
Reassessment u/s 147 without any tangible material to support escapement of income not justified
Income Tax
Income Tax
Reassessment-Section 143(2) notice issued without confronting assessee with remand report is invalid
Income Tax
Income Tax
Is AIR based Notice under section 147 void ?
Income Tax
Income Tax
Jurisdictional Requirement for assumption of Power under section 148
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.
