#Section 147
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Income Tax
Income Tax
Section 148 notice cannot be issued against deceased Assessee
Income Tax
Income Tax
AO cannot reopen solely based on info received from DIT (Investigation)
Income Tax
Income Tax
Reassessment solely based on Audit Objection is barred by Provisions of Section 147/148
Income Tax
Income Tax
Reassessment initiated for second time is valid if based on new Tangible Materials
Income Tax
Income Tax
AO has no jurisdiction when reasons for initiation of Reassessment proceedings cease to survive
Income Tax
Income Tax
Reopening merely on the basis of information received without application of mind by AO is invalid
Income Tax
Income Tax
Reopening with approval of CIT instead of Addl. CIT is not valid
Income Tax
Income Tax
Non service of notice U/s 148 to LRs renders Assessment null and void
Income Tax
Income Tax
Notice U/s. 148 unsustainable Once Arm’s Length Price Procedure Followed
Income Tax
Income Tax
Reassessment notice solely based on audit opinion not valid
Income Tax
Income Tax
SC allows Reopening of Income Tax Case of Sonia & Rahul Gandhi
Income Tax
Income Tax
Notice u/s 143(2) issued by AO before return filing has no meaning
Income Tax
Income Tax
Reassessment u/s 147 void in absence of fresh tangible material with AO
Income Tax
Income Tax
Notice U/s. 148 valid despite no fresh material if Return was processed U/s. 143(1)
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.
