#Section 147
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Income Tax
Income Tax
Bombay HC puts Income Tax Assessment of Deepak Kochhar on hold
Income Tax
Income Tax
No reassessment for breach of provisions of section 80IB If disclosed during Original assessment
Income Tax
Income Tax
Reopening of assessment justified if notice issued in the name of surviving entity only
Income Tax
Income Tax
No reassessment on issue already disclosed in return of income
Income Tax
Income Tax
No Recourse with Revenue to Reconsider Similar Facts & Evidences
Income Tax
Income Tax
Section 147 reopening of Assessment invalid if beyond prescribed time limit
Income Tax
Income Tax
No more interactions with tax officials! I-T Dept goes online with scrutiny work!
CA, CS, CMA
CA, CS, CMA
Importance of Notice in Income Tax Reassessment Proceedings
Income Tax
Income Tax
Income Escaping Assessment Under Section 147/148 of Income Tax Act
Income Tax
Income Tax
Reopening Based on change of opinion and in absence of any adverse tangible material was invalid
Income Tax
Income Tax
Mere Outstanding loan in books cannot be reason for reopening of assessment
Income Tax
Income Tax
Section 147: Mere ‘Yes’ on approval not amounts to due application of mind
Income Tax
Income Tax
Reopening of Assessment after 4 years only if some new Tangible material
Income Tax
Income Tax
Mere participation in section 147 proceedings not confers jurisdiction upon AO
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.
