#Section 147
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4,836 articlesIncome Tax

Income Tax
Non Explanation of Fund Received from partner sufficient ground for Reassessment
Income Tax

Income Tax
Assessing Officer must record ‘reasons’ before issuing notice u/s. 148
Income Tax

Income Tax
Validity of reassessment proceedings initiated u/s 147 to successor of business
Income Tax

Income Tax
Reassessment to disallow deduction u/s. 80HHC based on audit objections & reappraisal of details furnished not valid
Income Tax

Income Tax
No Reassessment u/s 147/148 for Legal Error / Illegality in Original Assessment Order
Income Tax

Income Tax
Validity of Reopening u/s.147/148 on the basis of statement obtained during survey & retracted later?
Income Tax

Income Tax
Reassessment on the basis of Income Tax amendment not justified
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Income Tax
HC Reverses Law on Supply of Reasons for Reopening – Need not be supplied within limitation period
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Income Tax
S.147 Change of opinion if AO not specifically apply his mind? Referred to Full Bench
Income Tax

Income Tax
