#Section 147
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Income Tax
Income Tax
If What material fact not been disclosed is not clear in order rejecting the objections issue of notice u/s. 148 is invalid
Income Tax
Income Tax
Reassessment not justified if assessee had proved its stand during original assessment
Income Tax
Income Tax
Reopening of assessment on the basis of investigation report is valid
Income Tax
Income Tax
S. 292BB cannot be applied retrospectively
Income Tax
Income Tax
Validity of Reopening for involvement in accommodation entry?
Income Tax
Income Tax
Reopening not permissible for mere change of opinion
Income Tax
Income Tax
In case of reassessment AO is bound to give reasons and dispose of assessee’s objection by passing speaking order
Income Tax
Income Tax
AO cannot disturb finality of intimation u/s.143(1) at his whims & caprice
Income Tax
Income Tax
Assessment cannot be reopened for excess credit of TDS
Income Tax
Income Tax
Reopening based on Directors complain with CLB of illegal fund siphoning justified
Income Tax
Income Tax
Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of
Income Tax
Income Tax
To reject view taken in earlier assessment years, there must be material change in the fact, situation or in law
Income Tax
Income Tax
S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
Income Tax
Income Tax
Notice u/s. 148 can be issued on a company registered anywhere in respect of income earned in India
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.
