S. 147 : Reassessment-With in four years-Annual subscription fee to club-Capital or revenue-Reassessment notice and order disposing the objection is quashed.[S. 37(1), 143(1), 148, Art. 226]
S. 147 : Reassessment-With in four years-Annual subscription fee to club-Capital or revenue-Reassessment notice and order disposing the objection is quashed.[S. 37(1), 143(1), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Deduction at source-Non-resident-Professional fees-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed.[S. 40(a)(i), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Unexplained money-Loans and advances-Investment in Optionally Fully Convertible Debentures (OFCDs)-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 69A, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Unexplained investments-Development agreement-Specific query in the course of assessment proceedings-Reassessment notice and order disposing the objection is quashed.[S.69A, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Unsecured loan-Accommodation entries-No tangible material-Suspicion-Reassessment notice and order disposing the objections are quashed.[S. 68, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Amortisation of preliminary expenses-Initial Public Offering-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 35D, 143(3), 148, Art. 226]
S. 147 : Reassessment-With in four years-Redemption of preference shares-Provisions of section 47(iv) are not applicable to redemption of preference shares-Order of Assessing Officer allowing the loss is affirmed-SLP of Revenue is dismissed. [S. 2(47) 47, 47 (iv), 47(v), 148, Art. 136]
S. 147 : Reassessment-After the expiry of four years-Right shares-Valuation-Change of opinion-Reassessment notice and order disposing the objection was quashed-SLP of Revenue is dismissed. [S. 56(2)(vii)(b), 148, Art. 136]
S. 147 : Reassessment-After the expiry of four years-Transfer-Capital gains-Development rights-Neither any tangible material nor any reason for Assessing Officer to believe that any income chargeable to tax had escaped assessment-SLP of Revenue is dismissed.[S. 2(47)(v) 148, Transfer of Property Act, 1882, S.53A Art. 136]
S. 144B : Faceless Assessment-Opportunity of hearing-No notice was issued-PAN database no e-mail id was registered-Notice should have been served physically upon assessee at least by courier or speed post and acknowledgment filed as was also mentioned in SOP issued by CBDT for assessment units under faceless assessment-Revenue was to be directed to strictly comply with SOP in all cases, not just restricted to faceless assessment proceedings Reassessment and notice is quashed and set aside-Matter remanded for de novo consideration.[S. 147, 148, Art. 226]