#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
Initiation of reassessment during pendency of Sec. 143(2) proceedings is invalid
Income Tax
Income Tax
Reassessment not valid if time to issue notice U/s. 143(2) not expired
Income Tax
Income Tax
AO cannot have disregard finding directions of DRP and pass final assessment order
Income Tax
Income Tax
HC Quashes I-T Order Against P. Chidambaram & Family & Held Reopening discriminatory
Income Tax
Income Tax
Reassessment notice U/s. 147/148 is invalid when period to issue notice U/s. 143(2) has not expired
Income Tax
Income Tax
Reassessment based on satisfaction of AO not having Jurisdiction over Assessee is invalid
Income Tax
Income Tax
Validity of Reassessment to verify genuineness of gift based on Assessment of relatives
Income Tax
Income Tax
Assessee cannot adopt valuation of DVO after adopting stamp value
Income Tax
Income Tax
Re-Assessment merely on direction from Superiors is Invalid
Income Tax
Income Tax
Section 292BB cannot cure jurisdictional error; Time-barred Notice cannot be deemed as valid
Income Tax
Income Tax
Reassessment for mere cash deposit info received through AIR is invalid
Income Tax
Income Tax
Second notice U/S. 148 during pendency of appeal against first notice is invalid
Income Tax
Income Tax
Protective addition in hands of agents without providing opportunity of being heard is invalid
Income Tax
Income Tax
Computation of interest U/s. 234B when Assessment order was subjected to revision U/s. 263
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.
