#Section 147
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Income Tax
Income Tax
HC quashed reassessment notice u/s 148 against Infosys Ltd.
Income Tax
Income Tax
Reassessment without notice u/s 143(2) was bad in law & cannot be revised u/s 263
Income Tax
Income Tax
Reassessment without issuance of mandatory notice u/s 143(2) was invalid
Income Tax
Income Tax
Reassessment after 4 years where assessee made true and full disclosure in original assessment was not valid
Income Tax
Income Tax
Revisionary jurisdiction cannot be exercised against Void order
Income Tax
Income Tax
Reopening in absence of fresh tangible material to form an opinion is invalid
Income Tax
Income Tax
Reopening notice based on satisfaction of some other authority is invalid
Income Tax
Income Tax
Section 148 notice without Approval of Competent Authority is invalid
Income Tax
Income Tax
Reopening invalid if reasons for same not speaks of escapement of income
Income Tax
Income Tax
S. 147 AO cannot proceed mechanically & on erroneous information supplied to him by investigation wing
Income Tax
Income Tax
Recording of reasons to believe & not reasons to suspect is pre-condition of section 147
Income Tax
Income Tax
Assessee cannot be blamed for non-disclosure if AO had such info during assessment proceeding
Income Tax
Income Tax
AO cannot do reassessment after assessment by Settlement Commission
Income Tax
Income Tax
S.147 Basic condition of ‘reason to believe’ applies even to s.143(1) intimations
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.
