#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
In absence of issue of notice U/s. 143(2) assessment U/s. 143(3) r.w. section 147 was invalid and void ab initio
Income Tax
Income Tax
Section 148 Notice in the name of non-existent firm was null and void
Income Tax
Income Tax
Re-Assessment Invalid if order sheet recording reason for reopening is unsigned
Income Tax
Income Tax
Unsigned reason cannot be treated as reasons recorded
Income Tax
Income Tax
Section 148 notice without proper sanction U/s. 151(1) is invalid
Income Tax
Income Tax
Notice U/s. 148 invalid if AO not issued notice U/s. 143(2)
Income Tax
Income Tax
HC finds no merit in Challenge to Reassessment Notice issued to Robert Vadra’s Firm
Income Tax
Income Tax
Mere Issue of 2nd notice U/s. 148 does not constitute Change of Opinion; AO can examine genuineness of share premium U/s 68
Income Tax
Income Tax
Sec 292B can’t be cure Non-application of mind in issue of Re-Assessment Notice
Income Tax
Income Tax
No reassessment merely for non reflection of ITR filed manually in IT system
Income Tax
Income Tax
Sanction for issuing a reopening notice cannot be mechanical
Income Tax
Income Tax
Penalty cannot be imposed for Bonafide omission during return filing, surfaced during Section 148/148 Assessment
Income Tax
Income Tax
Directions of JCIT or CIT cannot only be reason to believe for reopening of assessment
Income Tax
Income Tax
When the very basis of the reopening of the assessment having been eroded, notice under section 148 quashed in the case of Oracle
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.
