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Income Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Jurisdictional pre-conditions for reopening under Section 147 – ...

Income Tax

April 28, 2012

Jurisdictional pre-conditions for reopening under Section 147 – What is meant by the term “change of opinion? - matter referred to LB - HC

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  7. Whether reopening of assessment u/s 147 is permissible on the basis of audit report - The Assessing Officer did not commit any jurisdictional error in issuing the notices - HC

  8. Reopening of assessment u/s 147 - Change of opinion - The reopening of the assessment is nothing but a mere change of opinion on the part of AO. If the AO could not...

  9. Reopening of the assessment u/s 147 - Reason to believe - change of opinion - merely because another director of the same company had disclosed the income received...

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