#Section 147
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4,836 articlesIncome Tax
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Concept of “change of opinion” stands obliterated WEF 01.04.1989?
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The assessing authority cannot act on the dictates of the Commissioner to reopen the concluded assessment
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Validity of re-opening when no concealment of income and department applied higher tax rate of tax for framing re-assessment
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Jurisdiction of AO to proceed with assessment under section 147 of IT Act, 1961
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Change in method of valuation of closing stock allowed if such change is bona fide and assessee has proper reasons for such change
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CBDT directed to re-opening of all cases under the search and seizure label and those claimed deduction u/s. 80IB, 80A
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Assessment, Reassessment, Best Judgement Assessment and related provisions
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Reopening of Completed assessment, onus lies mainly on department to confront assessee with evidence
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Income Tax
Reassessment on ground of allowance of excess deduction on incentives of DEPB U/s. 80HHC
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Income Tax
