#Section 147
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4,836 articlesIncome Tax
Income Tax
Reassessment Notice for mere change of opinion is impermissible in law
Income Tax
Income Tax
Reassessment initiated on the basis of materials which were available during original assessment not valid
Income Tax
Income Tax
Initiation of Reassessment before expiry of time limit for scrutiny assessment is valid
Income Tax
Income Tax
Reopening for negligence / recklessness on the Part of A.O. not permissible
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
