#Section 147
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Income Tax
Income Tax
It cannot be said that AO has not applied his mind when all material was placed by Assessee before him
Income Tax![CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC)](https://taxguru.in/wp-content/uploads/2026/07/Categories_SUPREME-Court.jpg)
Income Tax
CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC)
Income Tax
Income Tax
CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC)
Income Tax
Income Tax
Southern Switchgears Ltd. v. CIT (Supreme Court) 1998 232 ITR 359
Income Tax
Income Tax
A.L.A. Firm v. CIT (Supreme Court) (1991) 189 ITR 285 (SC)
Income Tax
Income Tax
Powers of A.O to re-open assessment under amended Section147
Income Tax
Income Tax
For Reassessment Issue of notice U/s. 148 is mandatory
Income Tax
Income Tax
Assessment under income tax law can not be made on bare suspicion
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.
