#Section 147
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Income Tax
Income Tax
Notice U/s. 148 valid despite no fresh material if Return was processed U/s. 143(1)
Income Tax
Income Tax
Non-issuance of notice U/s. 143(2) & Applicability of section 292BB
Income Tax
Income Tax
Dayanidhi Maran: S.148 Recording of reasons does not mean that same should be communicated along with notice itself
Income Tax
Income Tax
Merely because AO did not raise specific queries & is silent in assessment order does not mean there is no application of mind
Income Tax
Income Tax
Reopening of assessment before obtaining sanction of CIT is void ab initio
Income Tax
Income Tax
Reassessment for non-examination of one aspect of deduction during Original Assessment is invalid
Income Tax
Income Tax
Information given by DIT (Inv) can only be a reason to suspect not reason to believe
Income Tax
Income Tax
Assessment reopened merely based on details already on record is invalid
Income Tax
Income Tax
AO cannot disallow Sum credit in books under Section 68
Income Tax
Income Tax
Assessment cannot be made on dead entity
Income Tax
Income Tax
Time Limits for Issuance of Notices, Orders under Different Sections of Income Tax Act, 1961
Income Tax
Income Tax
Notice U/s. 143(2) not must if return not furnished in response to Notice U/s. 148
Income Tax
Income Tax
Assessment cannot be reopened (within 4 years) for oversight of a statutory provision by AO
Income Tax
Income Tax
S. 147 AO should allow four weeks’ time to assessee after rejection of objections
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.
