#Section 147
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4,836 articlesIncome Tax
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Assessment cannot be reopened for excess credit of TDS
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Reopening based on Directors complain with CLB of illegal fund siphoning justified
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Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of
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To reject view taken in earlier assessment years, there must be material change in the fact, situation or in law
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S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
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Notice u/s. 148 can be issued on a company registered anywhere in respect of income earned in India
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Where person has dual capacity, notice u/s. 148 must specify particular capacity
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Number of notices that can be issued under section 148
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S. 148 Notice to every partner in the case of a firm is not necessary
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