#Section 147
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5,090 articlesIncome Tax
Income Tax
Investment u/s. 54EC can be made out of earnest money received prior to transfer of capital asset
Income Tax
Income Tax
If material/evidence not enclosed with return but disclosed original assessment proceeding, reopening not justified
Income Tax
Income Tax
Non Explanation of Fund Received from partner sufficient ground for Reassessment
Income Tax
Income Tax
Assessing Officer must record ‘reasons’ before issuing notice u/s. 148
Income Tax
Income Tax
Validity of reassessment proceedings initiated u/s 147 to successor of business
Income Tax
Income Tax
Reassessment to disallow deduction u/s. 80HHC based on audit objections & reappraisal of details furnished not valid
Income Tax
Income Tax
No Reassessment u/s 147/148 for Legal Error / Illegality in Original Assessment Order
Income Tax
Income Tax
Validity of Reopening u/s.147/148 on the basis of statement obtained during survey & retracted later?
Income Tax
Income Tax
Reassessment on the basis of Income Tax amendment not justified
Income Tax
Income Tax
HC Reverses Law on Supply of Reasons for Reopening – Need not be supplied within limitation period
Income Tax
Income Tax
S.147 Change of opinion if AO not specifically apply his mind? Referred to Full Bench
Income Tax
Income Tax
s.148 notice beyond 4 years without compliance of s.147 & s.151(2) not valid
Income Tax
Income Tax
Validity of notice u/s 148 for re-opening of assessment when jurisdiction was founded merely on the possibility of escapement
Income Tax
Income Tax
