#Section 147
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Income Tax
Income Tax
Sec.292BB- Service of Notice- Objection raised prior to completion of reassessment is valid
Income Tax
Income Tax
Reassessment u/s 150(1) due to an appeal not permissible if it’s already time barred
Income Tax
Income Tax
Entire law on whether reopening of assessment in the absence of "fresh tangible material" is permissible reviewed
Income Tax
Income Tax
Reassement based on point considered during original assessment not permissible
Income Tax
Income Tax
Re-opening due to mere audit objection not valid
Income Tax
Income Tax
Reassessment u/s 147 is void if reasons for reopening not provided despite specific request of assessee
Income Tax
Income Tax
Delivery of notice u/s 148 at correct address of assessee is foundation for initiation of reassessment proceedings – ITAT
Income Tax
Income Tax
Failure of A.O. to dispose objections raised render re-assessment invalid
Income Tax
Income Tax
Photocopy of a document is acceptable evidence in income tax assessment proceedings
Income Tax
Income Tax
Reopen proceedings not valid in absence of any tangible material to substantiate escaped income
Income Tax
Income Tax
S. 147 Objections of assessee cannot be disposed off on an Imaginary Ground
Income Tax
Income Tax
Time barred assessment cannot be reopened for non satisfaction of conditions for reopening
Income Tax
Income Tax
Re-assessment proceedings cannot be initiated u/s 147 just because of change in opinion
Income Tax
Income Tax
Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment
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.
