#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
L&T Case: Classic example of change of opinion
Income Tax
Income Tax
AO not justified in reopening based on mere report of investigation wing without independent application of mind
Income Tax
Income Tax
Reopening invalid if Officer issuing notice different from officer recording reasons
Income Tax
Income Tax
Reassessment invalid if section 148 notice not served within stipulated period
Income Tax
Income Tax
Section 148 Notice issued in the name of dead person was invaild
Income Tax
Income Tax
Notice u/s 148 cannot be issued for mere insufficient compliance to Letters
Income Tax
Income Tax
Proceedings u/s 148 could not be initiated for verification of sources of investment
Income Tax
Income Tax
Section 148 Notice issued for verification of information was not valid
Income Tax
Income Tax
Notice u/s 148 invalid if issued but not served properly to proper person
Income Tax
Income Tax
Tax administration not expected to collect taxes based on ignorances of assessee
Income Tax
Income Tax
Section 148 Notice based on Investigation report sustainable if AO enquired before issuing such Notice
Income Tax
Income Tax
Reassessment not valid if Reason for issuing reassessment notice not furnished to assessee
Income Tax
Income Tax
Section 148 notice in name of deceased assessee is invalid
Income Tax
Income Tax
Fresh information in investigation report form- Reassessment notice valid
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.
