#Section 147
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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
Income Tax
Income Tax
Section 147 Approval to reopen with mere words “Yes. I am satisfied” not valid
Income Tax
Income Tax
Re-Assessment notice after 4 years without Approval of CIT or CCIT is Invalid: Delhi HC
Income Tax
Income Tax
Reassessment merely based on allegation that appellant has PE in India cannot be sustained
Income Tax
Income Tax
Service of Section 148 Notice to CA of Assessee is not service at all
Income Tax
Income Tax
Mere change of opinion on same facts and law does not justify a reassessment
Income Tax
Income Tax
s. 292B cannot save Assessment order passed without Notice u/s 143(2)
Income Tax
Income Tax
Non issue of notice U/s. 143(2) invalidates reassessment
Income Tax
Income Tax
Deeming fiction U/s. 292BB not applicable on failure to issue notice U/s. 143(2) within specified period
Income Tax
Income Tax
Reopening of assessment maintainable on reasons recorded for reopening
Income Tax
Income Tax
Reopening after 4 years with approval of DIT instead of JCIT is invalid
Income Tax
Income Tax
Reassessment merely on DIT (Investigation) information is bad under law
Income Tax
Income Tax
No penalty on income on which tax been paid before notice U/s. 148 & disclosed later
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.
