#Section 147
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4,836 articlesIncome Tax
Income Tax
If AO has examined the issue of loss arising out of fluctuation in foreign exchange, then reassessment cannot be initiated
Income Tax
Income Tax
Reassessment proceedings u/s.147 read with 148 of the Act cannot be initiated merely based on the audit report
Income Tax
Income Tax
Non-issue of s. 143(2) notice renders s. 147 assessment order invalid
Income Tax
Income Tax
Proviso to Section 14A bars reassessment but not original assessment on the basis of the retrospective amendment
Income Tax
Income Tax
Assessment beyond a period of four years can not be re-opened where there is full and true disclosure of all material facts by assessee
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Income Tax
Reopening without proper application of Mind by Assessing officer is invalid
Income Tax
Income Tax
Section 147 of Income-tax Act – Unless twin conditions of proviso to section 147 are satisfied, notice issued under section 148 is without jurisdiction and on that ground alone notice is liable to be quashed
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Income Tax
Reassessment beyond four years on the basis of retrospective amendment not justified
Income Tax
Income Tax
Reopening under section 147 on mechanical basis void even where s. 143(3) assessment not made
Income Tax
Income Tax
