#Section 147
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Income Tax
Income Tax
Reassessment inquiry on return filed can be done only after issuing notice u/s. 143(2)
Income Tax
Income Tax
Re-opening of Assessment – Sections 147/148
Income Tax
Income Tax
Reopening solely on basis of objection of audit party without application of mind by AO is not valid
Income Tax
Income Tax
I-T Dept releases Book on Controversies in Income Tax Assessment
Income Tax
Income Tax
Reassessment based on change of opinion not valid
Income Tax
Income Tax
Reopening of assessment on ground of eligibility for S. 10B deduction which was already allowed not justified
Income Tax
Income Tax
Reopening under compulsion of audit party withput AO’s Independent Opinion not valid
Income Tax
Income Tax
Objection to reassessment after silent participation in proceedings is not valid
Income Tax
Income Tax
No formation of opinion by AO if no scrutiny assessment made earlier
Income Tax
Income Tax
Fore initiation of Reassessment AO need not conduct inquiry & nor required to verify information, only nexus between Information & Belief required
Income Tax
Income Tax
Reassessment to disallow claim allowed earlier by change of opinion not permissible
Income Tax
Income Tax
Reassessment for thorough verification of manufacturing activity of Assessee not justified
Income Tax
Income Tax
Validity of Reopening based on retrospective amendment?
Income Tax
Income Tax
Initiation of Reassessment based on change of opinion not valid
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.
