#Section 147
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Income Tax
Income Tax
If there is no failure on the part of assessee to disclose income, there was no escapement of income
Income Tax
Income Tax
Reassessment not valid if reasons recorded by AO were not sufficient ‘reasons to believe’
Income Tax
Income Tax
Order passed without dealing with objections filed by the Assessee is not valid
Income Tax
Income Tax
Reopening valid for Failure to disclose all material facts necessary for assessment
Income Tax
Income Tax
Reassessment to disallow Directors fees not valid if rationale already been explained during Assessment
Income Tax
Income Tax
Reassessment invalid on failure of AO to take note of information furnished during assessment
Income Tax
Income Tax
Transaction once accepted as genuine in assessment can’t be raised in reassessment proceedings
Income Tax
Income Tax
Reassessment – Deduction U/s 80-IC on manufacturing of PET bottles?
Income Tax
Income Tax
Reopening based on mere report of DVO is invalid, illegal and void-ab-initio
Income Tax
Income Tax
Reopening U/s. 147 valid if assessee fails to furnish primary facts
Income Tax
Income Tax
AO cannot assess other escaped income if original reason for reassessment dropped
Income Tax
Income Tax
Re-assessment on the basis of CBDT circular not justified
Income Tax
Income Tax
Form No.10 for income accumulation can be submitted by a trust either on assessment or re-assessment
Income Tax
Income Tax
Reassessment not valid if Material facts already been disclosed during Original 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.
