#Section 148
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Income Tax
Income Tax
No new material besides full and true disclosure, reassessment u/s 148 is not justified
Income Tax
Income Tax
Reopening of Assessment u/s 147 cannot be allowed if there is any subsequent change in Law
Income Tax
Income Tax
Re-assessment proceedings concluded us/ 147 are invalid if notice u/s 143(2) is not issued
Income Tax
Income Tax
S. 147 Reopening based on material placed before DRP considering the same as new material
Income Tax
Income Tax
Reasons for initiating assessment u/s 147 should be recorded prior to issuance of notice u/s 148
Income Tax
Income Tax
Section 148 could not be invoked in absence of any Tangible Material
Income Tax
Income Tax
Reopening U/s 147 – `Incessant Trip to Litigation’
Income Tax
Income Tax
Reopening based on mere information received from Income Tax Investigation Wing not valid
Income Tax
Income Tax
Reassessment not justified if assessee had disclosed all the material facts and provided necessary documents during assessment proceedings
Income Tax
Income Tax
Section 147: Power of Review V/s Power to Re Assess
Income Tax
Income Tax
If AO not conducted proper inquiry, the obligation to do so is on CIT(A) & ITAT
Income Tax
Income Tax
Merely Approval without application of mind not sufficient and renders reopening void
Income Tax
Income Tax
Reopening on mere ground of Cash Deposit in Bank Account not Valid
Income Tax
Income Tax
Whenever order of Re-assessment is passed, Period of Limitation will start from the date of Re-assessment order and not from Original Assessment order
Explore the latest Section 148 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
