#Section 147
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Income Tax
Income Tax
Mere signing against a particular column of format is nothing but a mechanical approval
Income Tax
Income Tax
Approval to issue Section 148 notice has to be given by JCIT & not by PCIT
Income Tax
Income Tax
Section 10AA Deduction allowable on enhanced profits after considering section 69C disallowance
Income Tax
Income Tax
AO cannot reject Section 54 exemption if amount was deposited in capital gain deposit account
Income Tax
Income Tax
After conclusion of proceedings u/s 147 AO cannot take aid of Exp. 3 to Section 147 to make any addition
Income Tax
Income Tax
Reassessment not valid if assessee’s objections to reasons for reopening not disposed
Income Tax
Income Tax
Reopening for taxing transaction with investors having dubious character
Income Tax
Income Tax
Non-quoting of reasons for reopening in reassessment notice would not vitiate entire proceedings
Income Tax
Income Tax
Reopening of assessment for non-existent and factually incorrect reasons was invalid
Income Tax
Income Tax
Reassessment Proceeding completion without section 143(2) notice is invalid
Income Tax
Income Tax
Section 147 Assessment invalid if reasons recorded for reopening not furnished
Income Tax
Income Tax
Reassessment without disposing of assessee’s objections by separate order makes jurisdiction of AO ultra-vires in law
Income Tax
Income Tax
Notice U/s. 143(2) invalid if issued without application of mind
Income Tax
Income Tax
Reopening of assessment- Section 147 of Income Tax Act, 1961
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.
