#Section 147
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5,090 articlesIncome Tax
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Change in method of valuation of closing stock allowed if such change is bona fide and assessee has proper reasons for such change
Income Tax
Income Tax
CBDT directed to re-opening of all cases under the search and seizure label and those claimed deduction u/s. 80IB, 80A
Income Tax
Income Tax
Assessment, Reassessment, Best Judgement Assessment and related provisions
Income Tax
Income Tax
Reopening of Completed assessment, onus lies mainly on department to confront assessee with evidence
Income Tax
Income Tax
Reassessment on ground of allowance of excess deduction on incentives of DEPB U/s. 80HHC
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Income Tax
Reassessment U/s. 148 cannot be declared invalid, if any reasons taken by AO sustainable
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Income Tax
View contrary to the earlier view taken by the Assessing Officer while completing the original assessment amounts to change of opinion
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Income Tax
Notice u/s. 148(1) of IT Act when a valid return was pending assessment
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Income Tax
Proceedings u/s. 147 / 148 do not set aside original proceedings
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Income Tax
Assessment can not be reopened for change of opinion U/s. 147 of the Income Tax Act, 1961
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Income Tax
Bona fide reason to believe that there is escapement of income is sufficient for issue of notice under section 148
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Income Tax
Power of Commissioner under section 263 of Income-tax Act
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Income Tax
Haryana Acrylic Manufacturing Company Vs. CIT (Delhi High Court) (2009) 308 ITR 38 (Del)
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Income Tax
