#Section 147
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Income Tax
Income Tax
Approval for reopening by observing merely ‘जी हाँ मैं संतुष्ट हूँ’ is not legally tenable
Income Tax
Income Tax
Even Sec.143(1) assessment cannot be reopened without proper reason to believe
Income Tax
Income Tax
Failure to provide document relied for reassessment makes reopening void
Income Tax
Income Tax
Reassessment Proceeding initiated after 6 years is not valid; Department must prove dispatch of notice
Income Tax
Income Tax
Reopening by Reappraisal of Material Available on record During Original Assessment Proceedings is invalid
Income Tax
Income Tax
Non-Application of Mind in reassessment- Reasons for reopening Mentioned it as a case of 143(3), whereas return processed U/s. 143(1)
Income Tax
Income Tax
HC issues guideline Revenue must follow in the matters of reopening of assessments
Income Tax
Income Tax
Reassessment Notice U/s. 148 issued for mere non submission of Computation of income with form 56F is invalid
Income Tax
Income Tax
Reopening not valid, when very basis of its belief been reversed by ITAT before recording of reasons by AO
Income Tax
Income Tax
AO cannot reopen the case without bringing something new on record
Income Tax
Income Tax
Reassessment merely on the ground of cash deposit and non-filing of return not possible when return was actually been filed
Income Tax
Income Tax
Reopening of assessment not invalid for filing of return with wrong jurisdiction
Income Tax
Income Tax
Reopening proceedings without communicating reasons for reopening to assessee not valid
Income Tax
Income Tax
S. 148 Notice issued in the name of Company due to clerical mistake which already gets converted into LLP is valid
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.
