#Section 147
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Income Tax
Income Tax
Re-Assessment based solely on Info from Investigation Wing is invalid
Income Tax
Income Tax
Change of Opinion on A Particular Matter, Whether Reopening of Assessment Possible?
Income Tax
Income Tax
Reopening based on reappraisal of existing material is invalid
Income Tax
Income Tax
Reassessment notice not becomes invalid for delay by Postal Authority
Income Tax
Income Tax
Wrong Mention of Section would not make Re-Assessment Invalid
Income Tax
Income Tax
Validity of Re-Assessment Proceedings can be questioned at any Stage
Income Tax
Income Tax
Understatement of income cannot be assumed merely for shockingly low income
Income Tax
Income Tax
Ground of lack of jurisdiction may be raised at a subsequent stage in Appeal
Income Tax
Income Tax
Concluded assessments cannot be disturbed in absence of any incriminating material
Income Tax
Income Tax
Duty of AO in case of Reassessment after 4 Year of original assessment
Income Tax
Income Tax
Leave encashment provision based on actuarial valuation is not unascertained liability
Income Tax
Income Tax
Mere client code modification by broker does not mean that any income has escaped assessment
Income Tax
Income Tax
Writ Petition to challenge issue of reopening notice u/s 148 is maintainable
Income Tax
Income Tax
Reopening on ground that returned income is lower in comparison to income offered by others is invalid
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.
