#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
AO cannot Review his Own Order by invoking Sec 147 of Income Tax Act
Income Tax
Income Tax
To invoke sec. 147 AO has to prove that Assessee Escaped Income
Income Tax
Income Tax
Reassessment notice issued after 4 years without prior approval of Commissioner is not valid
Income Tax
Income Tax
Reassessment cannot be made to disallow deduction allowed in Original Assessment
Income Tax
Income Tax
Re-assessment proceedings quashed as there was no nexus between reasons recorded and addition made
Income Tax
Income Tax
Reopening based on Change of opinion is invalid; HC dismisses Appeal in Airtel case
Income Tax
Income Tax
S. 147 / 148 Non disposal of objection raised makes reassessment invalid
Income Tax
Income Tax
Provision of law overlooked during original assessment – Reassessment Notice beyond four years is not valid
Income Tax
Income Tax
Non-issue of notice u/s. 143(2) after filing of return makes assessment u/s. 143(3) /147 bad in law
Income Tax
Income Tax
Assessment U/s. 147 not become invalid for satisfaction of Reasons recorded by both CIT & JCIT
Income Tax
Income Tax
Reopening of assessment beyond a period of 4 years to make fishing inquiries not justified
Income Tax
Income Tax
Reopening of assessment not permitted if no Failure of Assessee to disclose material facts
Income Tax
Income Tax
May be Right Thing done in Wrong Manner
Income Tax
Income Tax
Reopening not permissible on the ground of expense which was not claimed by Assessee
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.
