S. 147 Income Tax | Assessment Can Be Reopened Based On Fresh Material If No Opinion Was Formed In First Instance : Supreme Court
29 Oct 2026 2:49 PM IST
FAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High Court
6 Jan 2025 1:28 PM IST
Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court
22 Nov 2024 6:00 PM IST
Inadequate Enquiry By AO Would Not By Itself Give Occasion To CIT To Pass Order U/s 263 Merely Based On Difference Of Opinion: Ahmedabad ITAT
22 Aug 2024 6:15 PM IST
Explanation 3 To Sec 147 Can't Be Resorted To Make Addition On Any Other Issue Which Is Not Included In Reasons For Reopening: New Delhi ITAT
12 March 2024 2:45 PM IST
Tax Return Filed Without Regular Books Of Account Not Invalid, Burden To Call For Curing Of Defects On Assessing Officer: Supreme Court
24 Jan 2024 2:50 PM IST
![SC Allows NDTVs Appeal To Quash Income Tax Re-Assessment Notice [Read Judgment]](https://www.livelaw.in/h-upload/2019/06/19/500x300_361576-prannoy-roy-ndtv.jpg "SC Allows NDTVs Appeal To Quash Income Tax Re-Assessment Notice [Read Judgment]")
SC Allows NDTV's Appeal To Quash Income Tax Re-Assessment Notice [Read Judgment]
3 April 2020 4:59 PM IST