#Section 147
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4,836 articlesIncome Tax
Income Tax
Reopening under compulsion of audit party withput AO’s Independent Opinion not valid
Income Tax
Income Tax
Objection to reassessment after silent participation in proceedings is not valid
Income Tax
Income Tax
No formation of opinion by AO if no scrutiny assessment made earlier
Income Tax
Income Tax
Fore initiation of Reassessment AO need not conduct inquiry & nor required to verify information, only nexus between Information & Belief required
Income Tax
Income Tax
Reassessment to disallow claim allowed earlier by change of opinion not permissible
Income Tax
Income Tax
Reassessment for thorough verification of manufacturing activity of Assessee not justified
Income Tax
Income Tax
Validity of Reopening based on retrospective amendment?
Income Tax
Income Tax
Initiation of Reassessment based on change of opinion not valid
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
