#Section 147
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Income Tax
Income Tax
Where person has dual capacity, notice u/s. 148 must specify particular capacity
Income Tax
Income Tax
Number of notices that can be issued under section 148
Income Tax
Income Tax
S. 148 Notice to every partner in the case of a firm is not necessary
Income Tax
Income Tax
Fresh notice is not necessary when reassessment is set aside for non-observance of natural justice
Income Tax
Income Tax
Notice u/s. 148 gives jurisdiction to AO to proceed to make reassessment
Income Tax
Income Tax
Validity of Reassessment Notice U/s 148 ‘based on information received from Revenue Audit’
Income Tax
Income Tax
Reassessment on ground of treatment of cenvat credit in closing stock not valid if assessee furnishes full details
Income Tax
Income Tax
Reassessment initiated to disallow loss on hedging of metals losses is untenable if losses were allowed originally
Income Tax
Income Tax
Reassessment to check excess disallowance of deduction not justified if primary facts were disclosed during original assessment
Income Tax
Income Tax
Reassessment Notice u/s. 148 notice issued by a non-jurisdictional AO is not valid
Income Tax
Income Tax
Reassessment not justified if no failure by petitioner to disclose truly & fully all material facts
Income Tax
Income Tax
SC issues notice to Amitabh Bachchan
Income Tax
Income Tax
Even Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC
Income Tax
Income Tax
Government shouldn’t reopen old tax assessment cases -Assocham
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.
