#Section 147
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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
Income Tax
Income Tax
Reopening of Assessment merely based on department advisory is invalid
Income Tax
Income Tax
Section 148 Notice for reassessment invalid If not served properly
Income Tax
Income Tax
Section 147 | Reason to Believe | 20 Case Laws
Income Tax
Income Tax
Reassessment based on Vague reasons without application of mind is invalid
Income Tax
Income Tax
Section 148: Practical aspects on Reopening of Cases
Income Tax
Income Tax
Reassessment on Investigation Wing report without further enquiry was invalid
Income Tax
Income Tax
Reassessment on mere non disclosure of non taxable receipt was invalid
Income Tax
Income Tax
Reassessment based on Documents already in hand of AO not Valid
Income Tax
Income Tax
Section 148: Recording and Issue of Reasons
Income Tax
Income Tax
Section 147: Manner of recording satisfaction not prescribed
Income Tax
Income Tax
Reopening of assessment after expiry of limitation period & based on change of opinion is invalid
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.
