#Section 147
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Income Tax
Income Tax
Notices for assessment/reassessment of income of old cases
Income Tax
Income Tax
Assessment or Reassessment Notice U/s 148
Income Tax
Income Tax
Reopening based on change of opinion is not permissible under law
Income Tax
Income Tax
Reassessment to disallow employee’s PF contribution despite disclosure in Tax Audit report is invalid
Income Tax
Income Tax
Reassessment not valid if Notice under section 143(2) not issued
Income Tax
Income Tax
Furnish compilation of judgments on reassessment to ACIT: HC direct Counsel
Income Tax
Income Tax
Notice U/s. 148 served at factory premises of Assessee on security guard is valid
Income Tax
Income Tax
If section 147 proceedings initiated after Income deceleration by Assessee than conclusion of non- voluntary return is untenable
Income Tax
Income Tax
Reopening cannot be done for Mistake committed by AO in Original Assessment
Income Tax
Income Tax
No Penalty for non compliance of section 148 notice
Income Tax
Income Tax
Proper Notice U/s. 148 is must for initiating reassessment proceeding
Income Tax
Income Tax
Validity of Notice U/s 148 after 4 years from the end of relevant A.Y. without specifying the amount of income escaping assessment
Income Tax
Income Tax
Reopening based on vague and non-speaking reasons is reopening without jurisdiction
Income Tax
Income Tax
Reopening for non-disclosure of S. 14A disallowance calculation method 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.
