#Section 147
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Income Tax
Income Tax
Reassessment based on material giving rise to reason to believe is valid
Income Tax
Income Tax
Reassessment based on subsequently amended Provisions is invalid
Income Tax
Income Tax
Reassessment without issuance of notice U/s 143(2) is invalid
Income Tax
Income Tax
Reassessment without disposing of assessee’s objection is invalid
Income Tax
Income Tax
Reopening based on reason to suspect is invalid
Income Tax
Income Tax
Reopening based on wrong facts Not Sustainable
Income Tax
Income Tax
Reopening based on accommodation entry info from Income Tax Investigation Wing is Valid
Income Tax
Income Tax
Bogus share capital: Reassessment on mere investigation wing report is invalid
Income Tax
Income Tax
Validity of Section 148 notice against deceased assessee
Income Tax
Income Tax
Issue & Service of Notice U/s. 148 is to be complied mandatorily: ITAT
Income Tax
Income Tax
Income Tax Assessment Procedure
Income Tax
Income Tax
Reopening invalid if reasons recorded for reopening the assessment are devoid of any application of mind
Income Tax
Income Tax
Issuance of notice U/s. 143(2) is a mandatory obligation
Income Tax
Income Tax
Reassessment for Change of opinion in Absence of new material not justified
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.
