S. 147 : Reassessment-With in four years-Provision for compensation-Allowed as deduction-Notice of reassessment based on same issues-Held to be not valid.[S. 37(1), 148]
S. 147 : Reassessment-With in four years-Provision for compensation-Allowed as deduction-Notice of reassessment based on same issues-Held to be not valid.[S. 37(1), 148]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-No opportunity of cross-examination is given-Reassessment is not valid.[S. 148, 260A]
S. 147 : Reassessment-After the expiry of four years-No allegation in notice that material facts necessary for assessment had not been disclosed-Reassessment notice and order is not valid. [S.148 260A]
S. 147 : Reassessment-After the expiry of four years-Compensation-Compulsory acquisition by Government-Denial of exemption to other Co-owners-Notice and order disposing the objection is set aside. [S. 10(37) 148,263, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 148,151, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Reasons recorded not specifying what material was not disclosed-No new information-Change of opinion-Notice and order disposing the objection is quashed. [S. 35(2AB) 148, Art.226]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Information from Investigation wing-Share transactions-No new tangible material-Change of opinion-Notice and order disposing the objection is quashed. [S. 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Deemed dividend-Advances made earlier year-Oder of High Court affirmed-SLP is dismissed. [S. 2(22)(e), 148, Art. 136]
S. 144C : Reference to dispute resolution panel-Draft assessment order-Objections filed before Dispute Resolution Panel-Assessing Officer bound to wait for its directions-Matter restored to Assessing Officer. [S. 114C(2)(b)(ii), 144C(13), 144C(15)(b)(i), Art. 226]
S. 144B : Faceless Assessment-Violation of principles of natural justice-Failure to provide requested opportunity of personal hearing-Matter remanded to Assessing Officer. [S. 144B(7), Art. 226]