#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Jurisdiction Free Assessment under Income Tax Act, 1961
Income Tax
Income Tax
Section 147 Reassessment justified for Cash Deposit in Bank but not disclosed in ROI
Income Tax
Income Tax
Various Assessments Under The Income Tax Law
Income Tax
Income Tax
PCIT cannot revise Invalid Reassessment Proceedings
Income Tax
Income Tax
In absence of failure to disclose fully & truly all material facts- reassessment notice invalid
Income Tax
Income Tax
Notice to Amalgamated Company which ceased to exist is without jurisdiction
Income Tax
Income Tax
Validity of Approval for Reopening by CIT for wrong application of Law by AO
Income Tax
Income Tax
Reopening based on inquiries conducted without the authority of law is Invalid
Income Tax
Income Tax
NSEL Transaction: Reopening of assessment not permissible for Mere verification or for fishing inquiry
Income Tax
Income Tax
Approval for Section 148 notice by mere “YES” word is invalid
Income Tax
Income Tax
Section 147/ 151: Sanction granted by superior officer is not relevant
Income Tax
Income Tax
Reassessment without disposing assessee’s objections by a speaking order is invalid
Income Tax
Income Tax
Reassessment proceedings on basis of change of opinion was invalid
Income Tax
Income Tax
S. 147/148 AO cannot review his decision & reopen on a change of opinion
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.
