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H: Disallowance of credit for TDS - Rectification of mistake u/s 154 - As...
H: Reopening of assessment u/s 147 - reliance on information that was rec...
Cabinet approves enhancement in the corpus of Emergency Credit Line Gu...
C: Revised Guidelines for Arrest and Bail in relation to offences punisha...
C: Guidelines for launching of Prosecution in relation to offences punish...
N: Central Government specifies the sovereign wealth fund, namely, INQ Ho...
H: Disallowance of expenses relatable to medical treatment of one of the ...
H: Validity of the issuance of notice u/s. 143(2) - Scope of proper servi...
H: Nature of expenditure - Disallowance of expenditure under the head rep...
H: Bogus purchases - purchases managed through accommodation entries - A....
H: Charging enhanced rate of duty on the consignments in question on the ...
H: Demand of additional fine/ charge/ penalty 5 times of regular fees - T...
H: Benefit under EPCG Scheme denied - The first part of the definition of...
H: Oppression and mismanagement - issuance of 30,000 equity shares by pri...
H: Payment due for the services rendered to the unitholders prior to the ...
H: Nature of activity - sale or service - It is found from the fact on re...
H: Rejection of Refund claim - Whether the service provided by the appell...
H: Levy of Service Tax - Commercial or Industrial construction services p...
H: Validity and jurisdiction to adjudicate the subsequent SCN - There are...
H: Classification of goods - Mis-rolls - The Tribunal in the impugned ord...
H: Time Limitation - Cash Refund of Service Tax paid - Service Tax paid a...
H: Reversal of CENVAT Credit - it is the Department who are alleging cert...
H: Validity of Show Cause notice - Non adjudication / delayed adjusticati...
A: DIFFERENT TYPES OF DECLARED SERVICES: WHAT CBIC HAS TO SAY !!
A: Critical study of provisions of CENTRAL GOODS AND SERVICES TAX ACT, 20...
A: Excise duty cannot be demanded for clandestine removal based on third ...
A: Waiver of pre-deposit is not tenable on account of financial inability
F: Recovery u/s 79
F: Whether a principal is treated as manufacturer
Module wise new functionalities deployed on the GST Portal for taxpayers
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Income Tax - Highlights / Catch Notes

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Income Tax - Reopening of assessment u/s 147 - Notice after the expiry of...

Income Tax

Reopening of assessment u/s 147 - Notice after the expiry of period of four years - Admissibility of deduction u/s 80I - The issue was already considered by the AO - In our view, the exercise to reopen a validly framed assessment is merely on the basis of change of opinion by succeeding Assessing Officer and such a mere change of opinion cannot justify the exercise of jurisdiction under Section 148. - HC

 

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