S. 147 : Reassessment-With in four years-Housing projects-Failure to complete the project within time limit-Change of opinion-Notice and order disposing the objection is quashed. [S.80IB(10), 143(3), 148, Art. 226]
S. 147 : Reassessment-With in four years-Housing projects-Failure to complete the project within time limit-Change of opinion-Notice and order disposing the objection is quashed. [S.80IB(10), 143(3), 148, Art. 226]
S. 147 : Reassessment-With in four years-Corporate social responsibility (CSR)-Donation-Notice and order disposing the objection is quashed. [S. 143(3), 148, Art, 226] Companies Act, 2013. S.135
S. 147 : Reassessment-With in four years-Share application money at premium-Issue was considered in the original assessment proceedings-Change of opinion-Reassessment notice and order disposing the objection is quashed.[S.56, 68, 143(3), Art. 226]
S. 147 : Reassessment-Notice based on same issue-Change of opinion-Notice is not valid-Notice and order disposing the objection is quashed. [S. 14A 148, Art.226]
S. 147 : Reassessment-After the expiry of four years-Order passed without disposing the objection-Order of Tribunal quashing the assessment order is held be justified. [S. 148, 260A]
S.147: Reassessment-After the expiry of four years-Cash credits-Accomodation entry-The belief formed by the Assessing Officer suffers from lack of bona fides, is vague, far-fetched, irrelevant, based on conjecture and surmises and also arbitrary and irrational-Notice and order is quashed and set aside. [S. 144, 144B, 148, Art.226]
S. 147 : Reassessment-After the expiry of four years-Transfer pricing-Purchase-Import of raw materials-No failure to disclose material facts-Change of opinion-Reassessment notice and order disposing the objection is quashed.[S.92C, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Revision order-Pendency of proceedings-Sanction is bad in law-Reassessment order is quashed.[S. 143(3), 151, 151, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Cash credits-Shell companies-Bogus purchases-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed.[S. 68, 143(3), 148, Art. 226]
S.147: Reassessment-After the expiry of four years-Cash deposits-Sales are offered to tax-Certificate from bank confirming the cash deposit-Reassessment notice and order disposing the objection is quashed.[S. 68, 148, Art. 226]