#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
Section 147/148 Reassessment is for the benefit of Revenue benefit and not for the benefit of assessee
Income Tax
Income Tax
IT Proceeding against Company cease to be in existence is Illegal
Income Tax
Income Tax
Section 148: Onus to prove Service & Proper Service of Notice is on AO
Income Tax
Income Tax
Budget 2017: Time limits for assessment, reassessment and to file revised return
Income Tax
Income Tax
Mere word approved not amount to record of satisfaction after application of mind
Income Tax
Income Tax
Non-supply of reasons to reopen assessment makes such notice bad in law
Income Tax
Income Tax
Mere change of opinion not sustainable in the eyes of law in respect of reopening of the case: Hitachi Home case
Income Tax
Income Tax
Improper Notice for Assessment- Assessment can be quashed
Income Tax
Income Tax
No Reopening for mere increase in Turnover due to demonetisation
Income Tax
Income Tax
Types of Assessment under Income Tax Act, 1961
Income Tax
Income Tax
Income Escaping Reassessment Void if Reasons not supplied
Income Tax
Income Tax
Scope of reassessment U/s. 147 in relation to doctrine of merger
Income Tax
Income Tax
Reassessment when related question was examined but not the pointed question
Income Tax
Income Tax
Auditor’s opinion on Section 80P Interpretation, cannot be a Information for Reopening U/s 147
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.
