#Section 148
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5,410 articlesIncome Tax
Income Tax
Photocopy of a document is acceptable evidence in income tax assessment proceedings
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Income Tax
Reopen proceedings not valid in absence of any tangible material to substantiate escaped income
Income Tax
Income Tax
S. 147 Objections of assessee cannot be disposed off on an Imaginary Ground
Income Tax
Income Tax
Time barred assessment cannot be reopened for non satisfaction of conditions for reopening
Income Tax
Income Tax
Re-assessment proceedings cannot be initiated u/s 147 just because of change in opinion
Income Tax
Income Tax
An issue of jurisdiction can be raised at any time even in appeal or execution
Income Tax
Income Tax
Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment
Income Tax
Income Tax
A collective understanding of Assessment Procedures
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Income Tax
Reopening of completed assessments not justified in the event of true & full disclosure by assessee
Income Tax
Income Tax
Reassessment on the basis of change of opinion is forbidden by law
Income Tax
Income Tax
Reopening despite submission of all facts in relation to deduction claimed by assessee during original assessment is impermissible
Income Tax
Income Tax
Mere error would not confer jurisdiction to exercise revisional power U/s. 263
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Income Tax
Reassessment could be Initiated if True Facts not Disclosed Earlier
Income Tax
Income Tax
