S. 147 : Reassessment-With in four years-Failure to deduct tax at source-Reassessment notice was held to be justified [S. 40(a)(i), Art. 226]
S. 147 : Reassessment-With in four years-Failure to deduct tax at source-Reassessment notice was held to be justified [S. 40(a)(i), Art. 226]
S. 147 : Reassessment-With in four years-Audit objection-Survey-Reassessment notice was held to be valid. [S. 133A, 148, Art. 226]
S. 147 : Reassessment-With in four years-Change of opinion-Interest income-oversight, inadvertence or mistake committed by the ITO-No fresh material-Reassessment is held to be not valid. [S. 57, 148]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts- Capital gains -Business income -Change of opinion-The Assessing Officer has to deal with objections if not satisfied should specifically state as to how the objections are unjustified-Reassessment notice was quashed. [S. 45, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Income from forex Transaction, Insurance claim, miscellaneous income-Not eligible deduction-Reassessment notice was held to be valid. [S. 80HHC, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Unexplained investment-Purchase of house-Payment was made prior to sale existing house-Not examined the source of investment in new house-Reassessment notice was held to be justified. [S. 54, 59, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Method of accounting-Professional income-Notice issued on the basis of statement of a manger (Operations)-Re assessment notice is held to be justified. [S. 145, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years–Capital gains-Sale of rural agricultural land-No query was raised in the original assessment proceedings as regards applicability of section. 50C of the Act-Reassessment notice was held to be valid. [S. 45, 50C, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Retention money-Contractor-Contingent-Allowed as deduction-No full and true disclosure-Reassessment notice was held to be valid. [S. 28(i), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Deduction of tax at source-Non-Resident-Lessor deduction of tax at source-New information-Reassessment notice was held to be justified. [S. 148, 195, Art. 226]