#Section 147
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4,836 articlesIncome Tax
Income Tax
Only Joint Commissioner or Additional Commissioner can sanction issue of Reassessment Notice
Income Tax
Income Tax
Reassessment not valid if Assessee fully & truly disclosed all material facts
Income Tax
Income Tax
Reassessment valid if income is inflated to claim higher deduction u/s. 80IA
Income Tax
Income Tax
Reopening in absence of failure on the part of assessee to disclose fully and truly all material facts is illegal
Income Tax
Income Tax
Reassessment on the basis of information received under treaty is valid
Income Tax
Income Tax
Reopening on the basis of information of accommodation entries justified
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Income Tax
No change of opinion if AO not examined or applied his mind on a particular issue-HC
Income Tax
Income Tax
Reopening on the ground on which AO already held detailed discussion during original Assessment is not valid
Income Tax
Income Tax
Reopening based on Second thought on same material not valid – SC
Income Tax
Income Tax
